HELVERING, COMMISSIONER OF INTERNAL REVENUE, v. PAN-AMERICAN LIFE INSURANCE CO. (1940)

HELVERING, COMMISSIONER OF INTERNAL REVENUE, v. PAN-AMERICAN LIFE INSURANCE CO.
	Term: 1940
Important Dates
	Argued: November 19, 1940
	Decided: December 9, 1940
Outcome
	Affirmed (includes modified)
Vote
	9-0
Majority
	Hugo Black • William Douglas • Felix Frankfurter • Charles Evans Hughes • James Clark McReynolds • Frank Murphy • Stanley Reed • Owen Josephus Roberts • Harlan Fiske Stone

HELVERING, COMMISSIONER OF INTERNAL REVENUE, v. PAN-AMERICAN LIFE INSURANCE CO. is a case that was decided by the Supreme Court of the United States on December 9, 1940. The case was argued before the court on November 19, 1940.

In a 9-0 ruling, the U.S. Supreme Court affirmed the ruling of the lower court. The case originated from the U.S. Court of Appeals, Fifth Circuit.

For a full list of cases decided in the 1940s, click here. For a full list of cases decided by the Hughes Court, click here.

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About the case

Subject matter: Federal Taxation - Federal taxation of gifts, personal, business, or professional expenses
Petitioner: Internal Revenue Service, Collector, Commissioner, or District Director of
Petitioner state: Unknown
Respondent type: Insurance company, or surety
Respondent state: Unknown
Citation: 311 U.S. 272
How the court took jurisdiction: Cert
What type of decision was made: Opinion of the court (orally argued)
Who was the chief justice: Charles Evans Hughes
Who wrote the majority opinion: Hugo Black

These data points were accessed from The Supreme Court Database, which also attempts to categorize the ideological direction of the court's ruling in each case. This case's ruling was categorized as conservative.