green
Positive treatment
1.8 score
Treatment trajectory · 1941 → 2026 · click a year to view as-of
1941
1983
2026
Top citers, strongest first. 2 distinct citers.
How cited ↗
discussed
Cited as authority (rule)
Julian R. Villanueva v. Department of Justice
Id. at-, 105 S.Ct. at 1983 , 85 L.Ed. at 183. 13 . 5 U.S.C. § 552a(d)(l). 14 . 5 U.S.C. § 552a(k)(5). 15 . 5 U.S.C. § 552a(k)(6). 16 . 5 U.S.C. § 552a(j)(l). 17 . 32 C.F.R. § 1901.61 (d)(1); see Alford v. C.I.A., 610 F.2d 348, 349 (5th Cir.) cert. denied, 449 U.S. 854 , 101 S.Ct. 150 , 66 L.Ed.2d 68 (1980). 18 . 32 C.F.R. § 1901.61 (a)(1). 19 .
discussed
Cited "see, e.g."
Occidental Life Insurance v. United States
(2×)
See also Pan-American Life Insurance Co., 38 B.T.A. 1430 [aff’m 111 F.2d 366 (5th Cir.), affirmed 311 U.S. 272 , 61 S.Ct. 210 , 85 L.Ed. 183 ]; Oregon Mutual Life Insurance Co., 39 B.T.A. 1239 [affirmed 9 Cir., 112 F.2d 468 and affirmed 311 U.S. 267 , 61 S.Ct. 207 , 85 L.Ed. 180 ].
Retrieving the full opinion text from the archive…
Helvering, Commissioner of Internal Revenue,
v.
Pan-American Life Insurance Co.
v.
Pan-American Life Insurance Co.
264.
Supreme Court of the United States.
Dec 9, 1940.
Mr. Arnold Raum, with whom Solicitor General Biddle, Assistant Attorney General Clark, and Messrs. Sewall Key and Edward H. Horton were on the brief, for petitioner., Mr. Eugene J. McGivhey for respondent.
Black.
Cited by 17 opinions | Published
Mr. Justice Black
delivered the opinion of the Court.
This case involves respondent’s income tax for the tax year 1933. It is in all respects governed by our decision in Helvering v. Oregon Mutual Life Ins. Co., ante, p. 267, and on the authority of that case the decision below is
Affirmed.