Case Name: Equitable Life Assurance Society v. Commissioner of Internal Revenue
Court: Supreme Court of the United States
Jurisdiction: United States
Decision Date: 1943-12-20
Citations: 320 U.S. 733
Docket Number: No. 492
Parties: Equitable Life Assurance Society v. Commissioner of Internal Revenue.
Judges: 
Reporter: United States Reports
Volume: 320
Pages: 733–733

Head Matter:
No. 492.
Equitable Life Assurance Society v. Commissioner of Internal Revenue.
December 20, 1943.
Mr. John L. Grant for petitioner. Solicitor General'Fahy, Assistant Attorney General Samuel 0. Clark, Jr., and Messrs. L. W. Post and Alvin J. Rockwell for respondent.

Opinion:
Petition for writ of certiorari to the Circuit Court of Appeals for the Second Circuit granted, limited to the second question presented by the petition.