Description
This work, the first in a new series of books, reports the result of archaeological digs into seminal U.S. Supreme court federal income tax cases by leading text scholars. The book explores the historical contexts of these cases and the role they continue to play in our current tax law. Each of the chapters sets forth the social, factual, and legal background of the case, discusses the various court proceedings and judicial opinions, and explores the immediate impact and continuing importance of the case.