The legal right
of a taxpayer to decrease the amount of what would otherwise be his taxes,
or altogether to avoid them, by means which the law permits cannot be
v. Helvering, 293 U.S. 454 (1935).
S. LeVine, Esq.
111 E. Wacker Drive
Chicago, IL 60601-4205
Tel: 312-602-2011 Fax: 312-602-3011