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2 Stanley S. Surrey, et al., Federal Income Taxation: Cases and Materials (2nd ed.) xvi (1980)

handle is hein.wacas/fedincam0002 and id is 1 raw text is: FEDERAL INCOME TAXATION CASES AND MATERIALS Volume II SECOND EDITION By STANLEY S. SURREY Jeremiah Smith Professor of 'Law, Harvard University WILLIAM C. WARREN Dean Emeritus and Kent Professor Emeritus of Law, Columbia University PAUL R. McDANIEL Professor of Law, Boston College Law School HUGH J. AULT Professor of Law, Boston College Law School Mineola, New York THE FOUNDATION PRESS, INC. 1980