CONGRESS OF THE UNITED STATES, JOINT COMMITTEE ON INTERNAL REVENUE TAXATION, 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, 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 jurisdiction. |