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391. Black, Henry Campbell.
A Treatise on the Law of Income Taxation under Federal and State
Laws. Kansas City: Vernon Law Book Co., 1913. xlii, 403 pp.
Reprinted 2002 by The Lawbook Exchange, Ltd. Cloth. New. $85.
* In 1913, the Sixteenth Amendment, which authorized income
taxation, was ratified by the required three-fourths majority of
states. Black [1860-1927] published this work soon after this
historic event in order to define the nature of taxable income,
explain the history of income taxation and defend the government’s
right to impose it. He is guided throughout by a Progressive-Era
belief in the federal government as an agent of social reform.
 
392. Dailey, Richard R.
Items of Gross Income. [New York]: Practising Law Institute,
1964. iii, 106 pp. Original cloth, some shelfwear, internally clean.
Ex-library. Card pocket to front pastedown, stamps to
preliminaries. $20.
393. Lewis, James B.
Taxing Unrealized Gains: The Nettle and the Flower. [New
York] : Association of the Bar of the City of New York, 1979. 27 pp.
Original cloth, light shelfwear, internally clean. Ex-library.
Stamps to front endleaves. $25.
* The tenth Mortimer H. Hess memorial lecture delivered before the
association.
394. Mertens The Law of Federal Income Taxation.
Mertens Treatise. West Group. Vols. 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 $295.
* 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. See illustration below.
395. 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. 120 $66: Vol. 121 $34; Vol. 122 $40; Vol.
123 $40; Vol. 124 $31.
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