In an important addition to the series, this book tells the story of 20 leading revenue law cases. It goes well beyond technical analysis to explore questions of philosophical depth, historical context and constitutional significance. The editors have assembled a stellar team of tax scholars, including historians as well as lawyers, practitioners as well as academics, to provide a wide range of fresh perspectives on familiar and unfamiliar decisions. The whole collection is prefaced by the editors' extended introduction on the peculiar significance of case-law in revenue matters. This publication is a thought provoking and engaging showcase of tax writing that is accessible equally to specialists and non-specialists.

Extended introduction to the volume Landmark Cases in Revenue Law, which introduces the later chapters and examines the wider significance of revenue law cases. For copyright reasons it is not possible to post the PDF here but it can be viewed without charge on the publishers' website under the heading "Sample Chapter"

In an important addition to the series, this book tells the story of 20 leading revenue law cases. It goes well beyond technical analysis to explore questions of philosophical depth, historical context and constitutional significance. The editors have assembled a stellar team of tax scholars, including historians as well as lawyers, practitioners as well as academics, to provide a wide range of fresh perspectives on familiar and unfamiliar decisions. The whole collection is prefaced by the editors' extended introduction on the peculiar significance of case-law in revenue matters. This publication is a thought provoking and engaging showcase of tax writing that is accessible equally to specialists and non-specialists.

Excerpt from The War Revenue Law of 1898: Explained The War Revenue Law of 1898 touches the business world at every point, and a thorough collection of all authorities interpreting its provisions must, therefore, be of value to all whose interests are within their scope. The present work contains the text of the law; indicates the sources of the different sections; and, in connection with each section, presents such rules of interpretation as the government authorities and the decisions of the courts upon previous laws, from which the present Act is in great part derived, now make applicable; also the decisions of the English courts upon similar provisions of British Stamp Acts. In the Appendix, together with certain regulations of the Bureau of Internal Revenue, will be found a valuable paper prepared by the Abstract Club of Boston, upon the practical workings of the law in relation to real estate transactions, and here included by their permission. In this matter we have especially to thank Charles S. Rackemann, Esq., of the Boston Bar, a member of that club, for his kind offices. The authors are also indebted to George P. Beckford, Esq., and George E. Fox, Esq., both of the Boston Bar, for their aid in the preparation of the book and the verification of authorities. About the Publisher Forgotten Books publishes hundreds of thousands of rare and classic books. Find more at www.forgottenbooks.com This book is a reproduction of an important historical work. Forgotten Books uses state-of-the-art technology to digitally reconstruct the work, preserving the original format whilst repairing imperfections present in the aged copy. In rare cases, an imperfection in the original, such as a blemish or missing page, may be replicated in our edition. We do, however, repair the vast majority of imperfections successfully; any imperfections that remain are intentionally left to preserve the state of such historical works.