Case Name: CONNECTICUT GENERAL INSURANCE COMPANY, Petitioner, v. Guy T. HELVERING, Commissioner of Internal Revenue
Court: United States Court of Appeals for the District of Columbia
Jurisdiction: United States
Decision Date: 1942-05-11
Citations: 128 F.2d 752
Docket Number: No. 7906
Parties: CONNECTICUT GENERAL INSURANCE COMPANY, Petitioner, v. Guy T. HELVERING, Commissioner of Internal Revenue.
Judges: Before MILLER, VINSON, and ED-GERTON, Associate Justices.
Reporter: Federal Reporter 2d Series
Volume: 128
Pages: 752–753

Head Matter:
CONNECTICUT GENERAL INSURANCE COMPANY, Petitioner, v. Guy T. HELVERING, Commissioner of Internal Revenue.
No. 7906.
United States Court of Appeals for the District of Columbia.
Decided May 11, 1942.
. Mr. David R. Shelton, of Washington, D. C., for petitioner.
Mr. Benjamin M. Brodsky, Special Assistant to the Attorney General, with whom Mr. Samuel O. Clark, Assistant Attorney General, and Mr. J. Louis Monarch, Special Assistant to the Attorney General, were on the brief, for respondent. Messrs. Sewall Key, Special Assistant to the Attorney General, J. P. Wenchel, Chief Counsel, Bureau of Internal Revenue, and Robert L„ Williams, Special Attorney, Bureau of In ternal Revenue, both of Washington, D. C., also entered appearances for respondent.
Before MILLER, VINSON, and ED-GERTON, Associate Justices.

Opinion:
VINSON, Associate Justice.
This case was consolidated with John Hancock Mutual Life Insurance Company v. Commissioner of Internal Revenue in the Board of Tax Appeals, 42 B.T.A. 809. They were heard here together. The parties agree that the single question of law is the same in both cases. Hence the opinion of the Hancock case, — App.D.C. —, 128 F.2d 745, decided this day, is controlling.
Reversed.