Cases and Materials on Federal Taxation

44 Stat 75th Congress affirmed amended amount applied assessment assets basis beneficiary Board of Tax Burnet capital stock cash cent certiorari charity Circuit Court collected Collector Company Congress Constitution contract corporation Court of Appeals decedent decedent's decision deduction deficiency delivered the opinion determined District Court dividend effect estate tax excess profits tax exemption fact federal tax filed fund gain gift tax grantor gross estate gross income Harv held Helvering imposed included income tax interest Internal Revenue Code judgment JUSTICE liability loss ment net estate net income Northern Trust Co paid payable payment person petitioner plaintiff profits provisions purpose question received Regulations respondent Revenue Act rule section 302 settlor shares Sixteenth Amendment statute stockholders suit supra Supreme Court Tax Appeals taxable taxation taxpayer tion transaction transfer TREADWAY Treasury trust trust instrument United Veazie Bank wife