311 U.S. 272 - Helvering v. Panamerican Life Insurance Company
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311 US 272 Helvering v. Panamerican Life Insurance Company
311 U.S. 272
61 S.Ct. 210
85 L.Ed. 183
Guy T. HELVERING, Commissioner of Internal Revenue, Petitioner,
v.
PANAMERICAN LIFE INSURANCE COMPANY.
No. 264.
Argued Nov. 19, 1940.
Decided Dec. 9, 1940.
Mr. Robert H. Jackson, Atty. Gen., and Arnold Raum, of Washington, D.C., for petitioner.
Mr. Eugene J. McGivney, of New Orleans, La., for respondent.
Mr. Justice BLACK delivered the opinion of the Court.
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1
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, 85 L.Ed. 180, this day decided, and on the authority of that case the decision below is
2
Affirmed.
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