State Mutual Life Assurance Co. v. Helvering

128 F.2d 753, 76 U.S. App. D.C. 14
Court of Appeals for the D.C. Circuit·Decided May 11, 1942·No. No. 7907·Published

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.

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State Mutual Life Assurance Co. v. Helvering, 128 F.2d 753, 76 U.S. App. D.C. 14 (D.C. Cir. 1942).

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Related

John Hancock Mut. Life Ins. Co. v. Helvering
128 F.2d 745 (D.C. Circuit, 1942)
John Hancock Mut. Life Ins. Co. v. Commissioner
42 B.T.A. 809 (Board of Tax Appeals, 1940)