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73 Law & Contemp. Probs. [i] (2010)

handle is hein.journals/lcp73 and id is 1 raw text is: LAW AND CONTEMPORARY PROBLEMS Volume 73 Winter 2010 Number 1 TURNING POINTS IN THE HISTORY OF THE FEDERAL INCOME TAX Lawrence A. Zelenak Special Editor FOREWORD: THE FABULOUS INVALID NEARS 100 ................................................. i Lawrence A. Zelenak POLLOCK, MACOMBER, AND THE ROLE OF THE FEDERAL COURTS IN THE DEVELOPMENT OF THE INCOME TAX IN THE UNITED STATES .................. 1 Charlotte Crane AMERICAN ECONOMIC DEVELOPMENT, MANAGERIAL CORPORATE CAPITALISM, AND THE INSTITUTIONAL FOUNDATIONS OF THE M ODERN INCOME TAX ................................................................................... 25 Ajay K. Mehrotra GIFTS AND THE INCOME TAX - AN ENDURING PUZZLE ................................ 63 Richard Schmalbeck THE FISCAL REVOLUTION AND TAXATION: THE RISE OF COMPENSATORY TAXATION, 1929-1938 ..................................................... 95 Joseph J. Thorndike SHAPING PUBLIC OPINION AND THE LAW: HOW A COMMON MAN CAMPAIGN ENDED A RICH MAN'S LAW ....................................................... 123 Marjorie E. Kornhauser THE FEDERAL RETAIL SALES TAX THAT WASN'T: AN ACTUAL HISTORY AND AN ALTERNATE HISTORY ........................................................................ 149 Lawrence A. Zelenak THE RISE AND FALL OF POST-WORLD WAR II CORPORATE TAX REFORM .... 207 Steven A. Bank THE ACCIDENTAL DEDUCTION: A HISTORY AND CRITIQUE OF THE TAX SUBSIDY FOR MORTGAGE INTEREST .............................................................. 233 Dennis J. Ventry, Jr. WHY THE EITC DOESN'T MAKE WORK PAY ....................................................... 285 Anne L. Alstott

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