Cases and Other Materials on the Law of Taxation

action amount applied assessed assessor authority Bank basis beneficiaries bonds burden capital cent choses in action claim clause Commissioner of Int Congress Constitution contract corporation Court of Appeals death debt decedent decision deduction delivered the opinion dividends domicil due process estate tax ex rel excise exempt fact Federal Fourteenth Amendment gift gift tax gifts inter vivos held Helvering income tax inheritance tax intangible interest judgment jurisdiction JUSTICE land legislature levied liability ment mortgages net income nonresident Northern Trust Co owner paid payable payment Pennsylvania personal property petitioner plaintiff plaintiff in error principle privilege profits purpose question real estate reason receipts received resident Revenue Act rule settlor shares situs Sixteenth Amendment Stat statute stockholders supra Supreme Court tangible tax imposed Tax Law taxable taxation taxpayer tion transfer trust United validity York