Helvering v. Le Gierse

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• citing, inter alia, Ritter v. Mutual Life Insurance Co ., 169 U.S. 139 , 18 S.Ct. 300 , 42 L.Ed. 693 (1898)
• stating elements of risk-shifting and risk-distribution are essential elements of insurance
• \Any risk that the [annuity] prepayment would earn less than the amount paid to respondent as an annuity was an investment risk similar to the risk assumed by a bank; it was not an insurance risk....\
• taxpayer entered into two contracts with same insurance company

Source: CourtListener parenthetical corpus (CC0).