HELVERING v. INSURANCE CO., 294 U.S. 686 (1935)

55 S.Ct. 572 HELVERING, COMMISSIONER OF INTERNAL REVENUE, v. INTER-MOUNTAIN LIFE INSURANCE CO. CERTIORARI TO THE CIRCUIT COURT OF APPEALS FOR THE TENTH CIRCUIT. No. 537. Argued March 5, 7, 1935. Decided April 1, 1935. 1. Assets reserved by an insurance company against matured unsurrendered and unpaid coupons attached to its twenty-payment life coupon nonparticipating […]

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