FEDERAL INCOME TAX
Item #: 59947
Pages: xvii, 640 pp.
Published: London, New York; Longmans, Green and Co.; 1940. Reprinted in 2006.
Subjects: LEGAL EDUCATION, LEGAL HISTORY, POLITICAL SCIENCE, TAXATION
This was the first book to put the American federal incometax into its historical and political context. Acclaimedupon publication as a necessary supplement to the work ofSeligman and Seidman, it is still an essential work. ErwinR. Griswald was among the first to recognize this book'svalue. In the Harvard Law Review he wrote "there is verylittle in this book that will help a lawyer win a case...yetthere is much of practical value, a clear picture of theforest which might otherwise escape the lawyer bent ondissecting the trees." He predicted correctly that "thereis a mass of fact and comment that will make the book astandard work of reference for many a year to come"(53:1218).
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