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Publication

Charitable Gifts of Income and the Internal Revenue Code: Another View

Bittker, Boris
Abstract
In the November, 1951, issue of this Review Dean Griswold commented on two controversial recent rulings of the Treasury. His remarks were partly prompted by a criticism of these rulings by Mr. Robert N. Miller, whom Dean Griswold felicitously calls "the dean of the tax bar," in the Tax Law Review. May I take issue with both deans and toss a brickbat in passing at the Treasury?