*220 Mr. Justice Brandéis delivered the opinion of the Court. Since 1921, the Revenue Acts have made this provision for taxing the income of life insurance companies. 1 The gross income is limited to that “received during the taxable year from interest, dividends, and rents.” Upon the net income, ascertained by making prescribe…
Read the full opinion (source) ↗
Lexace provides legal information, not legal advice, and no attorney–client relationship is created. Citation figures are counts of later citing opinions in our corpus and may be incomplete; always read and Shepardize the full opinion before relying on it.