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263. Federal Taxation of Income, Estates and Gifts.
Boris I. Bittker and Lawrence Lokken. Warren Gorham & Lamont of RIA.
6 Vols. Cloth. Complete set, current through 2005 Supplement No. 1.
Ex-library with stamps and location labels, else very good
condition. Publisher’s Price $1,495. Special $395.
* Volume 1-4, Third Edition; Volumes 4 and 5, Second Edition. Examines in depth the income taxation of individuals, corporations,
partnerships, and other entities and provides a complete discussion
of estate and gift taxation.  
264. Internal Revenue Cumulative Bulletin.
United States Treasury Department. Washington: Government Printing
Office. 1919 to 1953-2, in 55 books. Original paper issues, except
the following nine volumes which are bound in tan: 1919 to 1926(3
bks); 1937-2; 1939-2; 1940-1; 1941-1; 1946-2; 1947-2. Ex-library
with moderate shelf wear and stamps. Publisher’s Price $1,650.
Special $395.
265. Internal Revenue Cumulative Bulletin.
United States Treasury Department. Washington: Government Printing
Office. 1954-1 to 1995-2, in 105 books. Original tan cloth with blue
stamping except for five books which are original paper issues:
1955-2; 1957-1; 1958-3; 1986-3 vol.5; 1986-3 vol.6. Ex-library with
stamps, else very good condition. Special $995.
266. Magill, Roswell.
Taxable Income. Revised Edition. New York: The Ronald Press,
[1945]. viii, 491 pp. Cloth very good in lightly worn and soiled
dust jacket. Owner signature to front free endpaper, neat
underlining in pencil to a few passages. $95.
267. Mertens The Law of Federal Income Taxation.
West Group. Mertens Treatise. 1-15; Index; Tables; Tables of
Cases; Highlights; Current Developments; Proposed Regulations;
Regulation Preambles. Together 22 volumes. Looseleaf format,
complete set current through July 2000 cumulative supplement.
Publisher’s Price $1,936. Special $395.
* Provides in-depth analysis of the law of federal income taxation,
explaining the intent of Congress in drafting the Code, what the
Code means and how the Internal Revenue Service has been
interpreting it. Subject orientation rather than code orientation
makes for easier understanding along with extensive discussions and
analysis.
268. Mertens The Law of Federal Income Taxation. Rulings. 1954-1957
[to 2003] in 27 books.
Callahan & Co. [and Thomson West]. Original green cloth. Ex-library
with stamps on inside front covers, else very good. Special $295.
* Provides a permanent file of the Revenue Rulings and Procedures
which concern the income tax provisions of the Internal Revenue Code
that were issued during the year dates carried on the spine of the
volumes.
Fine 1926 Overview of The Federal Tax System
269. Montgomery, Robert H.
Income Tax Procedure, 1926. New York: The Ronald Press
Company, 1926. ix, [1], 1995 pp. Original cloth, some shelfwear,
hinges cracked but secure, internally clean. $150.
* One of a series of annual volumes, this edition offers an
excellent overview of the Federal tax system as it existed in 1926.
Montgomery was a leading American authority on taxation. “[His books
share the following qualities]: a well balanced combination of law
and accounting, a clear and concise style, a critical attitude no
longer restricted to a few slapping remarks in the preface but
prevailing wherever controversial points or untested innovations
puzzle the student and call for elucidation by a courageous and
unbiased expert.”: Harold Wurzel, Columbia Law Review
39:1080-1081.
“A Valuable Work” of “Ability and Judgement”
270. [Sayer, Benjamin].
An Attempt to Shew the Justice and Expediency of Substituting an
Income or Property Tax for the Present Taxes, Or a Part of Them; As
Affording the Most Equitable, The Least Injurious, And (Under the
Modified Procedure Suggested Therein), The Least Obnoxious Mode of
Taxation: Also, The Most Fair, Advantageous, And Effective Plans on
Reducing the National Debt. London: J. Hatchard and Son, 1833.
xi, [5], 356, 72 pp. Octavo (5-3/4" x 9-1/2"). Contemporary quarter
morocco over gray paper boards, paper title label to spine. Light
rubbing and a few tiny stains to boards, moderate wear to spine ends
and corners, front hinge just starting near foot. Small early
bookplate to front pastedown, interior notably fresh. $850.
* Only edition. According to McCulloch’s landmark treatise A
Treatise on the Principles and Practical Influence of Taxation and
the Funding System (1845), the first systematic study of public
finance in English, “[t]his is a valuable work. Its author having
long been engaged in the supervision of the collection of the income
or property tax repealed in 1815, it embodies much practical as well
as theoretical information. We dissent from the views taken by Mr.
Sayer of Taxes on Income: but we are not on that account the less
ready to admit the ability and judgement he has displayed in
recommending their adoption” (359). OCLC locates 35 copies. This
study is based on an earlier work entitled On the Advantages of
Substituting an Income Tax or Property Tax for the Present Taxes
(1831). Catalogue of the Goldsmiths’ Library of Economic
Literature 28059. See illustration below.
271. Tax Court Reports of the U.S.
United States Tax Court. Washington: U.S. Government Printing
Office. Original cloth. Vols. 1 to 124 (1942-2005). Ex-private law
firm library with stamps, else very good condition.
Reprint Price $4,320. Special $1,195.
* Reports of an independent executive agency created by the Revenue
Acts and continued by the Revenue Codes. The Reports continued the
Board of Tax Appeals Reports. Updated as released by the GPO.
Standing order service available for future bound volumes as
published. All individual volumes are also available. Most recent
volumes published: Vol. 110 $30; Vol. 111 $21; Vol. 112 $24; Vol.
113 $35; Vol. 114 $49; Vol. 115 $49; Vol. 116 $44; Vol. 117 $33;
Vol. 118 $3.50; Vol. 119 $34; Vol. 120 $66: Vol. 121 $34; Vol. 122
$40; Vol. 123 $40; Vol. 124 $31. See illustration below.
272. Thompson, [R]ichard [W]igginton [1809-1900].
The History of Protective Tariff Laws. Chicago: R.S. Peale
and Co., 1888. xii, 526 pp. Octavo (6" x 8-1/2"). Portrait
frontispiece with tissue overlay. Eight color charts. Contemporary
maroon cloth with decorative black and green stamping to front
boards and spine, patterned endpapers. Light shelfwear, corner of
front board bumped, light fading to spine, binding slightly cocked,
internally clean. $60.
* First edition. This history is a powerful argument in favor of
protective tariffs. Thompson, an important Indiana politician since
the 1840s, was Secretary of the Navy during the Hayes administration
(1877-1881).
273. Wright, L. Hart.
Comparative Conflict Resolution Procedures in Taxation: An
Analytic Comparative Study. Ann Arbor: University of Michigan
Law School, 1968. xxv, 486 pp. Original cloth, some shelfwear,
internally clean. Ex-library. Location label to spine, stamps to
edges and endleaves. $40.
* A title in the Michigan Legal Studies series.
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