Helvering v. Independent Life Insurance

Supreme Court of the United States · Decided 1934-05-21

Cited by 150 later decision(s) in our corpus · see the citation network in Lexace

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*376 Mr. Justice Butler delivered the opinion of the Court. This case involves the validity of deficiency assessments of income taxes made by the Commissioner against the life insurance company for 1923 and 1924. The 1921 Revenue Act ( 42 Stat. 261</spa…

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