Corliss v. Bowers
281 US 376, 50 S. Ct. 336, 74 L. Ed. 916 - Supreme Court, 1930 - Google Scholar
The question raised by the petitioner is whether the above section of the Revenue Act can be
applied constitutionally to him upon the following facts. In 1922 he transferred the fund from which …
applied constitutionally to him upon the following facts. In 1922 he transferred the fund from which …