HELVERING v. PAN-AMERICAN LIFE INS CO

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United States Supreme Court

HELVERING v. PAN-AMERICAN LIFE INS CO, (1940)

No. 264

Argued: November 19, 1940 Decided: December 9, 1940

Mr. Robert H. Jackson, Atty. Gen., and Arnold Raum, of Washington, D. C., for petitioner. [311 U.S. 272, 273] Mr. Eugene J. McGivney, of New Orleans, La., for respondent.

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., 311 U.S. 267 , 61 S.Ct. 207, this day decided, and on the authority of that case the decision below is

Affirmed.

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