Helvering v. Pan-American Life Ins. Co., 311 U.S. 272 (1940)

U.S. Supreme Court

Helvering v. Pan-American Life Ins. Co., 311 U.S. 272 (1940)

Helvering v. Pan-American Life Insurance Co.

No. 264

Argued November 19, 1940

Decided December 9, 1940

311 U.S. 272

Syllabus

Decided on the authority of Helvering v. Oregon Mutual Life Ins Co., ante, p. 311 U. S. 267.

111 F.2d 366 affirmed.

Certiorari, post, p. 637, to review .the affirmance of a decision of the Board of Tax Appeals, 38 B.T.A. 1430.

Page 311 U. S. 273

U.S. Supreme Court

Helvering v. Pan-American Life Ins. Co., 311 U.S. 272 (1940)

Helvering v. Pan-American Life Insurance Co.

No. 264

Argued November 19, 1940

Decided December 9, 1940

311 U.S. 272

CERTIORARI TO THE CIRCUIT COURT OF APPEALS

FOR THE FIFTH CIRCUIT

Syllabus

Decided on the authority of Helvering v. Oregon Mutual Life Ins Co., ante, p. 311 U. S. 267.

111 F.2d 366 affirmed.

Certiorari, post, p. 637, to review .the affirmance of a decision of the Board of Tax Appeals, 38 B.T.A. 1430.

Page 311 U. S. 273

MR. JUSTICE BLACK delivered the opinion of the Court.

This case involves respondent's income tax for the tax year 1933. It is in all respects governed by our decision in Helvering v. Oregon Mutual Life Ins. Co., ante, p. 311 U. S. 267, and, on the authority of that case, the decision below is

Affirmed.