TAX CASES decided by the SUPREME COURT OF THE UNITED STATES OCTOBER 1942 TO JANUARY 1945 57 Report to the Joint Committee on Internal Revenue Taxation by Members of Its Staff UNITED STATES GOVERNMENT PRINTING OFFICE WASHINGTON: 1945 NITED STATES OF AMERICA JUN 7 48 CONGRESS OF THE UNITED STATES, JOINT COMMITTEE ON INTERNAL REVENUE TAXATION, HON. ROBERT L. DOUGHTON, Washington, February 1, 1945. Chairman, Joint Committee on Internal Revenue Taxation. DEAR MR. DOUGHTON: Submitted herewith is a document entitled "Tax Cases Decided by the Supreme Court of the United States," compiled by members of the committee staff. It is believed that this collection of decisions will serve the convenience of those who seek the final judicial determination of a Federal or State tax question. Respectfully yours, COLIN F. STAM, PREFACE This report contains the text of the 73 tax cases decided by the Supreme Court during the period from October 1942 through January 1945. Cases of only incidental tax significance or containing only dicta on tax questions are not included. For convenience, the decisions have been classified according to the nature of the tax and the issue involved. The pages cited in the text of the decisions and in the footnotes thereto are those of the United States Reports, except as otherwise indicated. LYNN L. STRATTON. |