Federal And State Tax Cases PDF Download

Excerpt from United States Tax Cases: Briefs of Federal and State Cases on Income Taxes, Excess Profits Taxes, and Inheritance, Stamp and Miscellaneous Business Taxes This book does not contain briefs of selected cases only. It is intended as a reference guide and therefore the greatest effort has been made to find all cases on the tax laws named on the Title Page. The plan of this book suggested itself to us as a result of our need for a publication that would clear all tax cases in a convenient, authentic manner. Using as a nucleus our collection of cases gathered in the course of tax practice, we searched extensively, during the past summer, through the nation's largest law libraries for every possible case that might properly be briefed and included in the book. It would have been easier to have reprinted these cases in full but, having found that for our own use a permanent record of the essential facts, questions decided, and selected language was not only valuable but almost essential, we have ventured to attempt such an analysis and selection in this book. There is also included a selection of leading decisions by The Committee on Appeals and Review. We hope that our efforts will make easier the work of attorneys, accountants and others engaged in tax practice. About the Publisher Forgotten Books publishes hundreds of thousands of rare and classic books. Find more at www.forgottenbooks.com This book is a reproduction of an important historical work. Forgotten Books uses state-of-the-art technology to digitally reconstruct the work, preserving the original format whilst repairing imperfections present in the aged copy. In rare cases, an imperfection in the original, such as a blemish or missing page, may be replicated in our edition. We do, however, repair the vast majority of imperfections successfully; any imperfections that remain are intentionally left to preserve the state of such historical works.