Cases and Materials on Federal Taxation

allowed Amendment amount applied assets authority basis beneficiaries benefit Board bonds capital Circuit claim Com'r Commissioner complete Congress consideration considered Constitution contention contract corporation corpus Court Court of Appeals created death decedent decision deduction derived determined direct distribution dividend earnings effect estate tax exercise fact federal findings follows gain gift gift tax gross estate held Helvering holding imposed included income tax intended interest Internal Revenue Code issue judgment JUSTICE L.Ed less liability limited loss meaning ment Notes operation opinion paid payment petitioner possession present prior profits provisions purchase question realized reason received Regulations remains respect respondent result Revenue Act rule S.Ct securities settlor shares Stat statute stockholders supra Tax Court taxable taxation taxpayer tion transaction transfer treated trust trust instrument United wife