Excerpt from Digest of American Income Tax Cases The purpose of this book is to provide in convenient form an index-digest of all decisions of courts in the United States, and of the Attorneys General of the United States, bearing upon questions of income taxation. Since conceivably every controversy of law, with the possible exception of those controversies involving criminal law, or the law of damages, bears in some degree upon the proper solution of a question of income tax law, the scope of this work has been restricted to cases dealing primarily with income tax problems. The book does not, therefore, contain the vast number of cases which have dealt with the ascertainment of income or profits or with other related questions in connection with problems other than taxation. Nor has there been included in that section devoted to practice, all of the cases bearing on internal revenue penalties, although it is true that income tax penalties are governed by principles no different from those controlling similar questions in connection with other taxes. However, when necessary to cover some point of practice commonly met with, cases outside the rigid scope of the work have been included, and it has been my aim to include at least one case, whether or not it is strictly speaking an income tax case, bearing upon every point frequently encountered. 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.