Volunteer State Life Ins. v. Helvering, 310 U.S. 636 (1940). · Go Syfert
Volunteer State Life Ins. v. Helvering, 310 U.S. 636 (1940). Cases Citing This Book View Copy Cite
17 citation events across 9 distinct courts.
Strongest positive: Bailey v. United States (njd, 1976-06-23)
Top citers, strongest first. 2 distinct citers. How cited ↗
discussed Cited "see" Bailey v. United States
D.N.J. · 1976 · signal: accord · confidence high
Ellis v. Commissioner, 14 T.C. 484, 486 (1950); Elbert v. Johnson, 69 F.Supp. 59, 60 (S.D.N.Y.1946), aff 'd, 164 F.2d 421 (2d Cir. 1947); accord, Cook v. United States, 108 F.2d 804, 805 (5th Cir. 1940), cert. den. 310 U.S. 636 , 60 S.Ct. 1079 , 84 L.Ed. 1406 (1940).
discussed Cited "see, e.g." Principal Mutual Life Insurance v. United States
Ct. Cl. · 1992 · signal: see also · confidence low
Ohio National, 11 Cl.Ct. at 480 (emphasis in original); see also Commissioner v. Volunteer State Life, 110 F.2d 879, 881 (6th Cir.), cert. denied, 310 U.S. 636 , 60 S.Ct. 1080 , 84 L.Ed. 1405 (1940) (holding that for general expenses to be deductible under the predecessor to § 804(c)(1), the expense “must be directly and entirely related to investment department operations”); Union Central Life Ins.
Retrieving the full opinion text from the archive…
Volunteer State Life Insurance Co.
v.
Helvering, Commissioner of Internal Revenue
No. 920.
Supreme Court of the United States.
May 20, 1940.
310 U.S. 636
Messrs. Vaughn Miller and Robert A. Littleton for petitioner., Solicitor General Biddle, Assistant Attorney General Clark, and Messrs. Sewall Key, Edward H. Horton, and Thomas E. Harris for respondent.
Cited by 1 opinion  |  Published

Petition for writ of certiorari to the Circuit Court of Appeals for the Sixth Circuit denied.