Helvering, Commissioner of Internal Revenue, v. Pan-American Life Insurance Co., 311 U.S. 272 (1940 - USREPORTS-311-272 | Document in Context | GovInfo

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Helvering, Commissioner of Internal Revenue, v. Pan-American Life Insurance Co., 311 U.S. 272 (1940

Category: Judicial Publications

Collection: United States Reports

Volume: 311

SuDoc Class Number: JU 6.8/1:311

Decision Date: December 9, 1940

Court Term: 1940

Reporter: Ernest Knaebel

United States Reports Citation: 311 U.S. 272 (1940)

Subjects (LLC): Tax Deductions; Revenue Act of 1934; Taxation; Revenue Act of 1932; Tax Law; Life Insurance; Insurance

Subjects (SCDB): Federal Taxation of Gifts, Personal, Business, Or Professional Expenses; Federal Taxation

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Title Page

Errata

Justices of the Supreme Court

Supreme Court of the United States

Table of Cases Reported

Table of Cases Cited

Table of Statutes

Arkansas v. Tennessee, 311 U.S. 1 (1940)

October 14, 1940.

Continental Co. v. Tennessee, 311 U.S. 5 (1940)

October 21, 1940.

Republic Steel Corp. v. Labor Board, 311 U.S. 7 (1940)

November 12, 1940.

Fleisher Co. v. United States, 311 U.S. 15 (1940)

November 12, 1940.

West India Oil Co. v. Domenech, 311 U.S. 20 (1940)

November 12, 1940.

Hansberry v. Lee, 311 U.S. 32 (1940)

November 12, 1940.

Helvering v. Northwest Steel Mills, 311 U.S. 46 (1940)

November 12, 1940.

Crane-Johnson Company v. Helvering, Commissioner of Internal Revenue, 311 U.S. 54 (1940)

November 12, 1940.

Riley Co. v. Commissioner, 311 U.S. 55 (1940)

November 12, 1940.

United States v. Stewart, 311 U.S. 60 (1940)

November 12, 1940.

I. A. Of M. v Labor Board, 311 U.S. 72 (1940)

November 12, 1940.

Neuberger v. Commissioner, 311 U.S. 83 (1940)

November 12, 1940.

Drivers' Union v. Lake Valley Co., 311 U.S. 91 (1940)

November 18, 1940.

Wilson & Co. v. United States, 311 U.S. 104 (1940)

November 18, 1940.

Wisconsin v. Illinois, 311 U.S. 107 (1940)

November 25, 1940.

Helvering v. Horst, 311 U.S. 112 (1940)

November 25, 1940.

Helvering v. Eubank, 311 U.S. 122 (1940)

November 25, 1940.

Smith v. Texas, 311 U.S. 128 (1940)

November 25, 1940.

Comm'n v. Broadcasting System, 311 U.S. 132 (1940)

November 25, 1940.

American Ins Co. v. Avon Park, 311 U.S. 138 (1940)

November 25, 1940.

Bacardi Corp v. Domenech, 311 U.S. 150 (1940)

December 9, 1940.

Fidelity Trust Co. v. Field, 311 U.S. 169 (1940)

December 9, 1940.

Six Companies v. Highway Dist., 311 U.S. 180 (1940)

December 9, 1940.

Helvering v. Janney, 311 U.S. 189 (1940)

December 9, 1940.

Taft v. Helvering, 311 U.S. 195 (1940)

December 9, 1940.

Kloeb v. Armour & Co., 311 U.S. 199 (1940)

December 9, 1940.

United States v. Falcone, 311 U.S. 205 (1940)

December 9, 1940.

Schriber Co. v. Cleveland Trust Co., 311 U.S. 211 (1940)

December 9, 1940.

West et al. v. A. T. & T. Co., 311 U.S. 223 (1940)

December 9, 1940.

Montgomery Ward & Co. v. Duncan, 311 U.S. 243 (1940)

December 9, 1940.

Stevens Co. v. Foster & Kleiser Co., 311 U.S. 255 (1940)

December 9, 1940.

Bowman v. Loperena, 311 U.S. 262 (1940)

December 9, 1940.

Helvering, v. Oregon Ins. Co., 311 U.S. 267 (1940)

December 9, 1940.

Helvering, Commissioner of Internal Revenue, v. Pan-American Life Insurance Co., 311 U.S. 272 (1940)

December 9, 1940.

Wright v. Union Central Ins. Co. ., 311 U.S. 273 (1940)

December 9, 1940.

Deckert v. Independence Corp., 311 U.S. 282 (1940)

December 9, 1940.

United States v. Harris, 311 U.S. 292 (1940)

December 9, 1940.

Singer & Sons v. Union Pacific R. Co., 311 U.S. 295 (1940)

December 16, 1940.

U.S. v. Northern Pacific Ry. Co, 311 U.S. 317 (1940)

December 16, 1940.

U.S. v. Appalachian Power Co., 311 U.S. 377 (1940)

December 16, 1940.

Wisconsin v. J.C. Penney Co., 311 U.S. 435 (1940)

December 16, 1940.

Wisconsin v. Minnesota Mining Co., 311 U.S. 452 (1940)

December 16, 1940.

Best & Co.v. Maxwell, 311 U.S. 454 (1940)

December 23, 1940.

Milliken v. Meyer, 311 U.S. 457 (1940)

December 23, 1940.

Stoner v. New York Life Ins. Co., 311 U.S. 464 (1940)

December 23, 1940.

Z. & F. Assets Corp. v. Hull, 311 U.S. 470 (1941)

January 6, 1941.

Jackson v. Irving Trust Co., 311 U.S. 494 (1941)

January 6, 1941.

Helvering v. Hammel, 311 U.S. 504 (1941)

January 6, 1941.

Electro-Chemical Co. v. Comm'r, 311 U.S. 513 (1941)

January 6, 1941.

H. J. Heinz Co. v. Labor Board, 311 U.S. 514 (1941)

January 6, 1941.

McClain v. Commissioner, 311 U.S. 527 (1941)

January 6, 1941.

Voeller v. Neilston Co., 311 U.S. 531 (1941)

January 6, 1941.

Vandenbark v. Owens-Illinois Co., 311 U.S. 538 (1941)

January 6, 1941.

Palmer v. Connecticut Ry. Co., 311 U.S. 544 (1941)

January 6, 1941.

R.R. Commission v. Oil Co., 311 U.S. 570 (1941)

January 6, 1941.

R.R. Commission v. Humble Oil & Refining Co., 311 U.S. 578 (1941)

January 6, 1941.

R. F. C. v. Prudence Group, 311 U.S. 579 (1941)

January 6, 1941.

Labor Board v. Link-Belt Co., 311 U.S. 584 (1941)

January 6, 1941.

Decisions Per Curiam

Decisions Granting Certiorari

Decisions Denying Certiorari

Cases Disposed of without Consideration by the Court

Petitions for Rehearing Denied

Amendment of Rules

Rules of Procedure and Practice

Index to Volume 311