STATE MUTUAL LIFE ASSURANCE COMPANY, PETITIONER,
v.
GUY T. HELVERING, COMMISSIONER OF INTERNAL REVENUE
STATE MUTUAL LIFE ASSURANCE COMPANY, PETITIONER,
GUY T. HELVERING, COMMISSIONER OF INTERNAL REVENUE
128 F.2d 753
United States Court of Appeals for the District of Columbia (1942)
Opinion of the Court
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.
Cases With Similar Vibessemantic neighbors from the corpus
Citator
Authorities Cited
- John Hancock Mut. Life Ins. Co. v. Helvering, 128 F.2d 745 (D.C. Cir. 1942)