Tax Cases Decided with Opinions

56 Stat 62 Stat ad valorem tax affirmed Amendment amount appellee application argued the cause assessed bond brief burden capital gains carriers cash certiorari claim Commerce Clause Commissioner of Internal computation Cong Congress constitutional contract conviction corporation County Court of Appeals crime criminal decision deduction deficiency delivered the opinion dissenting District Court due process evidence excess profits tax filed Fourteenth Amendment gift tax Government granted certiorari gross income held Illinois immunity income tax Internal Revenue Code interstate commerce intrastate involving moral turpitude issue judgment jurisdiction jury JUSTICE DOUGLAS Kahriger levied liability license Maryland ment moral turpitude Northwest Airlines operating loss paid payment person petitioner petitioner's privilege prosecution purchaser purpose question regulations respondent Revenue Act reversed Sess Spector Motor Service statute statutory supra Supreme Court Tax Court taxable taxation taxicab taxpayer tion trust United UNITED STATES REPORTS validity violation wagering worth