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