CONGRESS OF THE UNITED STATES,

JOINT COMMITTEE ON INTERNAL REVENUE TAXATION,
Washington, September 15, 1961,

Hon. WILBUR D. MILLS,

Chairman, Joint Committee on Internal Revenue Taxation.

DEAR MR. MILLS: Submitted herewith is a document, prepared by the staff of the Joint Committee on Internal Revenue Taxation, containing the official reports of the tax cases decided by the Supreme Court at October Term, 1959. These cases are reported in volumes 361, 362, 363, and 364 of United States Reports.

It is hoped that the members of the Committee and others interested in tax questions will find this publication a work of useful and convenient reference.

Respectfully yours,

COLIN F. STAM,
Chief of Staff.

JUSTICES OF THE SUPREME COURT

DURING THE PERIOD OF THESE DECISIONS (OCTOBER TERM, 1959)

Except as shown on the map, each State constitutes one judicial district. Hawaii constitutes one judicial district which includes the Midway Islands, Wake Island, Johnston Island, Sand Island, Kingman Reef, Kure Island, Baker Island, Howland Island, Jarvis Island, Canton Island, and Enderbury Island. Alaska and Puerto Rico each constitutes one judicial district. The Canal Zone, Guam, and the Virgin Islands have district courts of both local and Federal

Part I-Cases from volume 361 of United States Reports:

Table_

1

Text---.

2-34

Part II-Cases from volume 362 of United States Reports:

Table--.

35

Text_

36-85

Part III-Cases from volume 363 of United States Reports:

Table---

Text

87

88-154

Table_

Part IV-Cases from volume 364 of United States Reports:

Text---

Provisions of the Constitution and Statutes of the United States cited in

155

156-189