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CAN CONGRESS TAX "GROSS INCOME" UNDER SIXTEENTH AMENDMENT?

Henry C. Clark
American Bar Association Journal
Vol. 8, No. 8 (AUGUST, 1922), pp. 513-515
Published by: American Bar Association
Stable URL: http://www.jstor.org/stable/25710995
Page Count: 3
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Notes and References

This item contains 14 references.

[Footnotes]
  • 1
    This reference contains 2 citations:
    • Solicitors' Opinion 132
    • Internal Revenue Bulletin, April 24, 1922, Page 11.
  • 2
    This reference contains 5 citations:
    • Stratton's Independence v. Howbert, 231 U. S. 399.
    • 415 58 L. Ed. 285 292
    • Eisner v. Macomber, 252 U. S. 189, 207
    • 64 L. Ed. 521, 529.
    • Miles v. The Safe Deposit and Trust Co. of Baltimore, de- cided Mav 29. 1922.
  • 3
    This reference contains 2 citations:
    • 240 U. S. 1, 17-18
    • 60 L. Ed. 493, 501.
  • 4
    Seligman, The Income Tax, Revised Edition, 14.
  • 5
    Seligman, op. cit., 385.
  • 6
    Seligman, op. cit., 387.
  • 7
    Merchants Loan & Trust Company v. Smietanka, decided by U. S. Supreme Court, March 28, 1921.
  • 8
    This reference contains 2 citations:
    • Doyle v. Mitchell Bros. Co., 247 U. S. 179, 185
    • 62 L. Ed. 1054,1059.
  • 9
    The Federal Income Tax, edited by Robert Murray Haig (Columbia University Press, 1921), 15.
  • 10
    Aw. The Federal Income Tax, op. cit., 27.
  • 11
    Fisher, The Nature of Capital and Income, 400.
  • 12
    Seligman. op. cit., 19.
  • 13
    Howes, The American Law Relating to Income and Principal, 3.
  • 14
    Howes, op. cit., 17.