Cases and Materials on Federal Taxation

74th Congress affirmed amended amount applied assessment assets basis beneficiary Board of Tax bonds Burnet cash Circuit Court claim Collector Commissioner computed Congress Constitution corporation Court held Court of Appeals decedent decedent's decision deduction deficiency delivered the opinion determined distribution dividends earnings effect estate tax excess profits excess profits tax executor exemption fact federal estate tax federal tax filed gift tax grantor gross estate gross income Harv Helvering imposed included income tax inheritance tax interest Internal Revenue Code issue judgment JUSTICE liability loss ment net income Northern Trust Co paid par value payment petitioner petitioner's prior provision purpose question received refund respondent Revenue Act rule settlor shares Sixteenth Amendment Stat statute stockholders supra Supreme Court Tax Appeals Tax Court taxable taxation taxpayer tion transaction transfer trust trust instrument United wife