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AMERICAN
FEDERAL TAX REPORTS

A CONVENIENT COLLECTION OF UNABRIDGED
COURT DECISIONS FROM EVERY AMERICAN
COURT-STATE AND FEDERAL-THAT HAS
HAD BEFORE IT PROBLEMS ARISING
UNDER THE FEDERAL TAX LAWS

DECISIONS IIĄVE BEEN INCLUDED FROM
THE DATE OF THE EARLIEST ACTS

UP TO NOVEMBER, 1924

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VOL. 4

IN THIS VOLUME:
COMPLETE TABLE OF CASES, INDEX,

CROSS-REFERENCE TABLE

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HIS fourth volume of the American Federal Tax Reports is the

fulfillment of the promise made in the preface to the first volume to maintain the continuity of the earlier volumes. In this volume are to be found, not only the current cases available from November, 1923, to November, 1924, but also a number of earlier cases, which for one reason or another were omitted from the first compilation. It is believed that this fourth volume completes the collection of all cases bearing on Federal taxes from the beginning of our national history down to November, 1924.

As in the case of the first three volumes, the decisions herein are printed from the plates of the Il'est Publishing Company, publishers of the National Reporter System. However, a number of cases are also included which are not contained in the National Reporter System, such as decisions of the United States Court of Claims.

In the back of this volume will be found a new index, and also a table of cases, covering the entire four volumes. There is also a crossreference table which will serve as an aid in locating in the American Federal Tax Reports any case according to the citation in the National Reporter System.

The publishers desire to take this opportunity to acknowledge their indebtedness to Kingiran Brewster, Esq., who, when he was Chairman of the Committee on Appeals and Review, suggested the necil for this publication.

These reports will be kept up to date through the issuance of advance sheets, which later will be available in bound form as a conpanion volume. Current material on Federal and other taxes emanating from Congress, the Treasury Department, and from other sources, will be found in the Tax Services of Prentice-Hall, Inc., about which correspondence is respectfully invited.

PRENTICE-II.3LI, Inc. (iii) *

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