摘要:Address by Robert C. Brown, Professor of Law at Indiana University School of Law, delivered at the National Tax Conference, Indianapolis, Indiana, October, 1936.
关键词:Domicile Versus Situs; Basis of Tax; Jurisdiction; In re Dorrance's Estate; Safe Deposit & Trust Co. v. Virginia; Dewey v. Des Moines; Haawik v. Alaska Packers' Association; Senior v. Braden; Tacoma Oriental S. S. Co. v. Tallant; Burnet v. Brooks