Columbia subject headings:
Gifts--Taxation--Law and legislation--United States--Cases.
Income tax--Law and legislation--United States--Cases.
Inheritance and transfer tax--Law and legislation--United States--Cases.
Harvard subject headings:
Gifts--Taxation--Law and legislation--United States--Cases.
Income tax--Law and legislation--United States--Cases.
Inheritance and transfer tax--Law and legislation--United States--Cases.
Princeton subject headings: