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INDEX

NAMES

Actors' Equity Association, tax on admissions_

Page

842, 850

Adair, Miss Cornelia S., Washington, D. C., representing the National
Federation of Business and Professional Women's Clubs, individual
exemptions.--

354

American Drug Manufacturers Association, letter of, corporation tax----
American Automobile Association, automobile excise tax....
American Bar Association, administrative provisions...

403

874, 896

522

American Bankers Association, proposed exemption of income from sav-
ings deposits...

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American Grocery Specialty Manufacturers Association, corporation and
individual income tax...

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American Medical Association, brief of, deduction of expenses incurred in
attending medical meetings.

333

American Motorists Association, brief, automobile excise tax.

938

American Pharmaceutical Manufacturers Association, corporation and
individual income tax..

408

American Taxpayers League..

658, 666, 809, 813

Anderson, Henry Clay, Bowling Green, Ky., club dues..

868

Arnold, J. A., Washington, D. C., manager of the American Taxpayers
League:

Organization of the American Bankers' League-
Organization of the American Taxpayers' League-

801

809

Association of the Bar of the City of New York, brief of, administrative
provisions...

462

Associated Industries of Massachusetts, brief of, revenue revision.
Association of Railway Executives:

185

Corporation deductions, consolidated returns, etc.-

422

Corporation tax.

368

Ash, Harry A., Chicago, Ill., inheritance tax attorney, Cook County,
estate tax___

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Automotive Equipment Association, excise tax on automobiles and acces-
sories__

936

Baird, Hon. W. S., Council Bluffs, Iowa, member of Iowa State Senate,
estate tax

634

Baltimore Federation of Labor, estate tax.--

788

Ballard, J. O., St. Louis, Mo., representing the St. Louis Merchants
Exchange, sale of produce on exchange..

978

Belknap, W. B., Louisville, Ky., telegram of, estate tax.

779

Bennett, Hon. Phil. A., lieutenant governor of Missouri, letter of, estate

tax...

730

Blanton, Hon. Thomas L., a Representative in Congress from Texas,
estate tax.

796

73038-27- -64

1001

Page

Bliss, Hon. Z. W., Providence, R. I., chairman Rhode Island Tax Commis-
sion, estate tax-

648

Bloom, Hon. Sol, a Representative in Congress from New York, admissions
tax..

Blodgett, William H., Winsted, Conn., representing the National Council
of State Legislatures, estate tax.

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Bulwinkle, Hon. A. L., a Representative in Congress from North Carolina,
letter from, corporation tax, automobile excise tax..

California Vineyardists Association, wines used for fortification purposes.
Callbreath, J. F., Washington, D. C., representing the American Mining
Congress, discovery depletion...

Campbell, Hon. Phil, Washington, D. C., administrative provisions_
Carroll, Dr. D. D., Chapel Hill, N. C., dean of school of commerce, Uni-
versity of North Carolina, estate tax.

Chamber of Commerce of the State of New York, resolutions of, revenue
revision.

400

989

505

513

782

197

Chamber of Commerce of the United States of America, revenue revision..
66, 68, 70, 73, 78, 84, 86

63.

Chicago Heights Lumber Co., Chicago Heights, Ill., letter of, corporation
tax-

399

Chicago Motor Club, Chicago, Ill., automobile excise tax.
Chorus Equity Association, admissions tax.

Church and Drama Association, brief of, admissions tax.

902

842, 850
853

Clark, Carlos B., Detroit, Mich., representing the National Retail Dry
Goods Association, revenue revision.

94

Cleveland Chamber of Commerce, brief of, revenue revision-
Cloud, W. W., Baltimore, Md., representing the National Association of
Taxicab Owners, automobile excise tax..

189

933

Colt, James D., Boston, Mass., proposed exemption of tangible personal
property from estate tax.

820

Committee of Banking Institutions on Taxation, administrative provisions:
Estate tax...

823, 492

In general.

471

Connally, Lownes C., Washington, D. C., representing the Baltimore
Federation of Labor, estate tax-

788

Connole, Miss Martha L., East St. Louis, Mo., representing the National
Association of Business and Professional Women's Clubs, individual
exemptions__

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Cooperative League of America, brief of, exemption of consumers' coopera-
tive organizations___

Cotton, H. H., Los Angeles, Calif., taxation of property held in trust.
Crounse, W. L., Washington, D. C., representing the National Wholesale

Druggists Association, the American Manufacturers of Toilet Articles,
and the National Cigar Leaf Tobacco Association, corporation tax...
Curry, Hon. Charles F., a Representative in Congress from California,
community property..

Cuvillier, Hon. Louis A., New York City, member of State Assembly of
New York, estate tax..

460

395

568

685

Darin, Frank, Detroit, Mich., representing the Governor of Michigan,

estate tax-

645

Dayton, C. O., Washington, Iowa, installment sales of real estate,
administrative provisions..

299

Deepwater Oil Refineries, taxation of common-law trusts..

424

De Vries, Hon. Marion, Washington, D. C., representing the California
Vineyardists Association, wines used for fortification purposes.
Delaware Legislature, resolution of, estate tax-

989

734

Doran, Hon. J. M., Commissioner of Prohibition, letter of, cereal
beverage tax, tax on wines and brandy used for fortification purposes...

980

Dramatists Guild of the Authors' League of America, brief of, admissions
tax - - -

Duncan, C. S., Washington, D. C., representing the Association of Railway
Executives, corporation tax.

Dunn, Charles Wesley, New York City, letters on behalf of American
Grocery Specialty Manufacturers Association, National Association of
Retail Grocers, and American Pharmaceutical Manufacturers Associa-
tion, corporation and individual income tax

Durant, Clark T., Hartford, Conn., letter of, estate tax, income tax-

Edmonds, Hon. Franklin S., Philadelphia, Pa., estate tax-
Emery, James A., Washington, D. C., representing the National Associa-
tion of Manufacturers, revenue revision.

Page

853

368

408

658

667, 699

42

Englander, Jules, New York City, representing consumers' cooperative
organizations..

408

Farrell, J. H., Auburn, N. Y., representing the National Association of
Professional Baseball Leagues, admissions tax.

861

Fertig, Arthur, New York City:

Bad debts and installment sales.

310

Field, Fred T., Boston, Mass., brief of, taxation of common-law trusts..
Florida Institute of Accountants, Miami chapter, proposed amendments
Fowler Trust, The, Los Angeles, Calif., depreciation deduction for life
tenants-

453

456

339

Frailey, Carson P., Washington, D. C., letter of, on behalf of American
Drug Manufacturers' Association, corporation tax - -
Frank, Isaac, Pittsburgh, Pa., deduction for gifts---:

403

349

Frymire, Hon. A. P., New Orleans, La., representing the Governor of
Louisiana, estate tax - -

660

Fulbright, R. C., Houston, Tex., representing the Deepwater Oil Re-
fineries, taxation of common-law trusts -

424

Gandy, Hon. Harry L., Washington, D. C., representing the National
Coal Association, revenue revision - -

120

Garner, Hon. John N., a member of the Committee on Ways and Means,
newspaper article on the President's attitude toward estate tax
Gates, L. F., Chicago, Ill., representing the Grain Exchange Committee,
sale of produce on exchange..

745

974

Gephart, William F., St. Louis, Mo., representing the Chamber of Com-
merce of the United States of America, revenue revision
Gillmore, Frank, New York City, representing the Actors' Equity
Association and the Chorus Equity Association, admissions tax.
Glenn, John M., Chicago, Ill., representing the Illinois Manufacturers
Association, corporation tax-

Gore, Edward E., Chicago, Ill., representing the Chamber of Commerce
of the United States of America, revenue revision.

Graham, George M., Toledo, Ohio, representing the National Automobile
Chamber of Commerce, automobile excise tax - - -

66

842

390

86

913

Grain Dealers National Association, sale of produce on exchange_
Grain Exchange Committee, sale of produce on exchange-

968

974

Graves, Mark, Albany, N. Y., State tax commissioner, letters of, estate tax.
Gray, Chester H., Washington, D. C., representing the American Farm
Bureau Federation:

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Griffith, Warren E., Toledo, Ohio, representing the National Automobile
Dealers Association, automobile excise tax

921

Guy, W. B., Washington, D. C., representing the National Automobile
Dealers Association, automobile excise tax - -

921

Haskell, Hon. E. B., Concord, N. H., member of New Hampshire Legis-
lature, estate tax.

701

Hayes, Charles M., Chicago, Ill., representing the Chicago Motor Club,
automobile excise tax - -

902

Page

Heideke, Paul A., brief on behalf of Montgomery County Motor Club,
automobile excise tax..

939

Henry, Thomas P., Detroit, Mich., representing the American Automobile
Association, automobile excise tax-.

874

Hepburn, Charles J., Philadelphia, Pa., representing the Philadelphia Real
Estate Board, taxation of real estate boards..

Hogan, C. C., Los Angeles, Calif., representing the Security Trust and
Savings Bank, taxation of common-law trusts.

Holman, Hon. William H., member of Maine Legislature, estate tax.
Holmes, C. O., Gary, Ind., representing the Governor of Indiana, estate
tax..

Hopkins, Arthur, New York City, admissions tax.

Horner, Stanley, Washington, D. C., representing the National Auto-
mobile Dealers Association, automobile excise tax---
Horsey, Hon. J. Ronald, member Maryland House of Delegates, estate tax.
Hotel Lafayette, Washington, D. C., brief of, net losses under revenue act
of 1918_

Houston, Hon. Victor K., Delegate in Congress from Hawaii, exemption
from income tax of salaries of territorial employees___.
Hudson, Hon. Grant M., a Representative in Congress from Michigan:
Automobile excise tax.

Hutchinson, Hon. Eberly, Albany, N. Y., telegram from, estate tax..

Corporation tax.

Illinois Chamber of Commerce, revenue revision..
Illinois Manufacturers Association, corporation tax..
International Theatrical Association, admissions tax...

Investment Bankers Association of America, brief of, revenue revision_

238

441

702

682

845

921

698

578

324

902

391

745

140

390

837

182

Jackson, Carl D., New York City, representing the American Gas Asso-
ciation and the National Electric Light Association, corporation tax.
James C. Clinton, Washington, D. C., representing the United States
League of Local Building and Loan Associations, domestic building
and loan associations__

Jenkins, Hon. Perry W., representing the Governor of Wyoming, estate
tax...

365

323

717

Johnson, Ligon, New York City, representing the International Theatrical
Association, admissions tax--

Jett, S. M., Akron, Ohio, representing the Rubber Association of America,
excise tax on tires sold with cars.

935

837

estate tax.

Kappler, Charles J., Washington, D. C., brief on behalf of Miller Bros.'
101 Ranch Wild West and Far East Show, admissions tax.
Kay, Thomas B., treasurer of the State of Oregon, letter of, inheritance
tax receipts in Oregon for years 1921-1927__
Kay, W. E., Jacksonville, Fla., representing the Governor of Florida,

863

733

Kram, E. F., Pittsburgh, Pa., representing the National Association of
Taxicab Owners, reserve for taxicab accidents _ _

Knapp, Hon. Ralph R., Seattle, Wash., member of Washington State
Legislature, estate tax..

Kirby, Hon. John Henry, Houston, Tex., president of the National
Council of State Legislatures, estate tax...

629

609, 722

647

328

Littleton, Hon. Benjamin H., Washington, D. C., chairman of the Board
of Tax Appeals...

Leser, Hon. Oscar, Baltimore, Md., member State tax commission, estate
tax.

Lederer, Charles, Chicago, Ill., representing the Norwood (Ohio) Manu-
facturing Co., installment sales-

Wines used for sacramental, medicinal, and culinary purposes..
Lecher, L. A., Milwaukee, Wis., basis for determining gain or loss and
evasion of surtaxes by incorporation------

Lamont, Robert P., Chicago, Ill., representing the Chamber of Commerce
of the United States of America, revenue revision...
Lea, Hon. Clarence F., a Representative in Congress from California:
Corporation tax....

70

384

998

493

289

690

552

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