Publisher's Synopsis
Excerpt from The Taxing Power of the Federal and State Governments, (1936-1937 Supplement): Report to the Joint Committee on Internal Revenue Taxation, by Its Staff, Pursuant to Section 1203, Revenue Act of 1926; Printed for the Examination and Use of the Members of the Committee
However, in both of these cases the Court pointed out that they were decided upon different bases. In the 'cohn ease,7 the Court said.
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