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40 Taxes 1 (1962)

handle is hein.journals/taxtm40 and id is 1 raw text is: IN THIS ISSUE JANUARY 1962 Vol. 40 No. 1 Tax-Wise News 3 A department which reviews some of the interesting decisions of the last month's parade of cases through the courts involving taxation. Washington Tax Talk 6 Highlights of tax news from Congress and various departments and agencies involving taxation. From the Thoughtful Tax Man 9 We have communications this month from two thoughtful tax men: Professor Frank E. A. Sander of Harvard and George Mackenzie, a retired business man. Professor Sandar is prompted to write of an interesting new development in the field of taxing alimony and separate maintenance payments by the article which appeared in the October issue by Victor R. Wolder. Since Mr. Wolder prepared his manuscript, a very important case-Lester- was decided by the Supreme Court to resolve the conflict existing between the circuits as to the deductibility of child support. It is of this decision that Professor Sander writes. Mr. Mackenzie has come up with an interesting view of the charitable deduction which might prompt ardent churchgoers to increase their contributions to their church. When Is a Lease a Lease? by Donald L. Wilson 13 With the increase of the number of organizations whose business it is to rent business equipment, this article is timely, in pointing out the question framed by its title. Mr. Wilson looks at the contract both front the lessor's point of view and from that of the lessee. Since these arrangements are sometimes suspect, it would be well to review the seven suggestions Mr. Wilson makes in his article. TAXES-The Tax Magazine is published monthly by Commerce Clearing House, Inc., 4025 West Peterson Ave., Chicago 46, Illinois. Second-class postage paid at Chicago, Illinois. Subscription price: $9 per year-single copies, $1. January, 1962. Volume 40. Number 1. Change of address should be received at least 30 days before the date of the issue with which It is to take effect. © 1961, Commerce Clearing House, Inc., Chicago 46, Illinois. All Rights Reserved. Printed, In the United States of America.

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