Tax Counselor's Quarterly V. 15

15 Tax Couns. Q. [i] (1971)

handle is hein.journals/txcnsqry15 and id is 1 raw text is: THE
TAX COUNSELOR'S
QUARTERLY
WILLIAM W. OLIVER, Editor
Professor of Law, Indiana University, Bloomington, Indiana;
Member of the Bars of Indiana, Illinois, Supreme Court of the
United States and the United States Tax Court
CALLAGHAN & COMPANY
165 North Archer Avenue
Mundelein, Illinois 60060