Posts Tagged ‘void for vagueness’
PROOF OF FACTS: Doubts about legislative construction must be resolved in favor of the Taxpayer
“The language of section 61(a) of the Internal Revenue Code of 1954, set forth above, might at first glance appear to have broadened the definition of gross income by the omission of any reference to gain. This, however, is not so, because the Supreme Court had before it the then recently enacted 1954 Code of…
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