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

Name: Helvering v. Pan-American Life Ins. Co., 311 U.S. 272 (1940) - Syllabus
Author: U.S. Supreme Court

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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. 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.

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Chicago: U.S. Supreme Court, "Syllabus," Helvering v. Pan-American Life Ins. Co., 311 U.S. 272 (1940) in 311 U.S. 272 Joint_311 U.S. 273. Original Sources, accessed June 7, 2025, http://originalsources.com/Document.aspx?DocID=6B1KFQPP6RWQWUJ.

MLA: U.S. Supreme Court. "Syllabus." Helvering v. Pan-American Life Ins. Co., 311 U.S. 272 (1940), in 311 U.S. 272, page Joint_311 U.S. 273. Original Sources. 7 Jun. 2025. http://originalsources.com/Document.aspx?DocID=6B1KFQPP6RWQWUJ.

Harvard: U.S. Supreme Court, 'Syllabus' in Helvering v. Pan-American Life Ins. Co., 311 U.S. 272 (1940). cited in 1940, 311 U.S. 272, pp.Joint_311 U.S. 273. Original Sources, retrieved 7 June 2025, from http://originalsources.com/Document.aspx?DocID=6B1KFQPP6RWQWUJ.

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