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

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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.