Helvering v. Panamerican Life Insurance Company/Opinion of the Court

This case involves respondent's income tax for the tax year 1933. It is in all respects governed by our decision in Helvering v. Oregon Mutual Life Ins. Co., 311 U.S. 267, 61 S.Ct. 207, 85 L.Ed. 180, this day decided, and on the authority of that case the decision below is

Affirmed.