Case Name: Helvering, Commissioner of Internal Revenue, v. Pan-American Life Insurance Co.
Court: Supreme Court of the United States
Jurisdiction: United States
Decision Date: 1940-10-28
Citations: 311 U.S. 637
Docket Number: No. 264
Parties: Helvering, Commissioner of Internal Revenue, v. Pan-American Life Insurance Co.
Judges: 
Reporter: United States Reports
Volume: 311
Pages: 637–637

Head Matter:
No. 264.
Helvering, Commissioner of Internal Revenue, v. Pan-American Life Insurance Co.
October 28, 1940.
Solicitor General Biddle for petitioner.- Messrs. Eugene J. McGivney and William Marshall Bullitt for respondent.

Opinion:
Petition for writ of certiorari to. the Circuit Court of Appeals for the Fifth Circuit granted.