Excerpt from Supplement to 545 United States Tax Cases, Vol. 2: Briefs of Federal and State Cases on Income Taxes, Excess Profits Taxes, and Inheritance, Stamp and Miscellaneous Business Taxes This book is a supplement to the original work entitled, 545 U. S. Tax Cases, published in 1921. Its principal purpose is to bring that work down to date by the addition of briefs of court cases decided since October 1, 1921. In a few instances older cases, which have been discovered during the past year, have also been included. The Synopsis, Table of Cases, and Index have been revised so that, as published in this volume, they cover all cases in both volumes. A change in editorial policy has resulted in excluding from this supplement briefs of selected rulings of the Treasury Department such as are found in the original volume. In view of the fact that these rulings are completely listed and digested in other publications, it is felt that this work should hereafter confine itself exclusively to the field of compiling and abstracting the decisions of federal and state courts. The paging of this book is a continuation of the paging of the original book, so that in all references to page numbers the two are treated as one volume consecutively paged. This volume has been prepared. 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.