Finance and Financial Sector; Corporate Income Tax; Board of Tax Appeals; Tax Law; Revenue Act of 1938; Wills, Trusts, and Estates Law; Transfer and Inheritance Tax; Dividends; Taxation; Securities; Property
Federal Pre-emption of State Legislation Or Regulation. Cf. State Regulation of Business. Rarely Involves Union Activity. Does Not Involve Constitutional Interpretation Unless the Court Says It Does.; Federalism
Citations are generated automatically from bibliographic data as a convenience and may not be complete or accurate.
Chicago
Estate of Putnam v. Comm'r, 324 U.S. 393 (1945).
https://www.govinfo.gov/app/details/USREPORTS-324/USREPORTS-324-393.
APA
Estate of Putnam v. Comm'r, 324 U.S. 393 (1945).
https://www.govinfo.gov/app/details/USREPORTS-324/USREPORTS-324-393.
MLA
United States, Supreme Court. Estate of Putnam v. Comm'r. United States Reports, vol. 324, 26 March 1945, p. 393. U.S. Government Publishing Office.
https://www.govinfo.gov/app/details/USREPORTS-324/USREPORTS-324-393.