HELVERING, v. PAN-AMERICAN INS. CO

Decided on the authority of Helvering v. Oregon Mutual Life Ins Co., ante, p. 267. 111 F.2d 366, affirmed.

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.