Helvering v. Pan-American Life Insurance
Helvering, Commissioner of Internal Revenue, v. Pan-American Life Insurance Co.
Helvering v. Pan-Am. Life Ins., 311 U.S. 272 (1940)
Opinion
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. 267, and on the authority of that case the decision below is Affirmed.
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Cited by 12 cases
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- AMBASE CORP. v. COMMISSIONER
- Principal Mutual Life Insurance Company v. The United States
- United Benefit Life Insurance Company, a Corporation v. James L. McCrory
- Northern Ind. Pub. Serv. Co. v. Commissioner
- Occidental Life Insurance v. United States
- Northern Indiana Public Service Company v. Commissioner
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