Cases and Other Materials on the Law of Taxation

amount applied assessment assessor authority Bank basis beneficiaries bonds burden capital cent choses in action claim clause Commissioner of Internal Congress Constitution contract Cook county corporation Court of Appeals death debt decedent decision deduction delivered the opinion dividend domicile due process erty estate tax ex rel excise excise tax exempt fact federal Fourteenth Amendment gift tax gross held Helvering income tax inheritance tax intangibles interest judgment jurisdiction JUSTICE land legislature levied liability loss ment mortgage net income nonresident Northern Trust Co owner paid payment Pennsylvania personal property petitioner plaintiff plaintiff in error principal privilege profits purpose question real estate reason receipts received Revenue Act rule settlor shares situs Sixteenth Amendment Stat statute stockholders supra Supreme Court tax law taxable taxation taxpayer tion transfer trust United validity valuation York