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Notes & Comments
Widows’ Allowances and Marital Deductions-The Date-of-Death Rule
Other
Commissioner May Examine Taxpayer’s Records for Years Barred by Statute of Limitations Without Proving Reasonable Suspicion of Fraud–United States v. Powell
Notes & Comments
Product Picketing-A New Loophole in Section 8(h) (4) of the National Labor Relations Act?
Other
Sovereign Immunity Restricted to Noncommercial Activity-Victory Transport Inc. v. Comisaria General de Abastecimientos y Transportes
Other
Promotion by Oil Company of TBA Products Held Violative of FTC Section 5–Goodyear Tire & Rubber Co. v. FTC
Other
Recovery of Accrued but Unpaid Interest on War-Lost Investments Taxed as Capital Gain to Extent It Exceeds Basis-Horst v. United States
Other
Reasonable Separation Agreement Executed on Understanding That Wife Would Obtain Foreign Divorce Is Invalid-Viles v. Viles
Other
Periodical Index
Other
Passenger Carrier’s Liability Extended Beyond Its Own Line by Ticket Sale Transaction–Ephraim v. Safeway Trails, Inc.
Articles & Essays
The Unborn Plaintiff
Book Reviews & Notices
Graves: American Intergovernmental Relations: Their Origins, Historical Development, and Current Status
Articles & Essays
The Joint and Survivor Account in Michigan-Progress Through Confusion
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