Cases and Other Materials on the Law of Taxation

according action actual allowed Amendment amount Appeals applied assessed authority Bank basis beneficiaries bonds burden capital cent claim clause collected Commissioner Congress considered Constitution contract corporation death debt decedent decision deduction determined direct dividends duty effect equal error exempt exercise fact Federal follows gift given gross ground held holding imposed included income income tax interest issued judgment jurisdiction JUSTICE land levied limited loss meaning ment method objections operation opinion owner paid payment Pennsylvania personal property petitioner plaintiff present principle privilege profits question reason receipts received regulation relation resident respect result rule securities shares statute supra Supreme Court taxable taxation taxpayer tion transfer trust United validity York