The last article appearing in the Wisconsin Law Review which discussed the Work of the Supreme Court in the field of Taxation was an article by Professor Ray A. Brown, which appeared in the January, 1942 issue. That article considered cases through the January, 1941 term of the court. In preparation for this article all tax cases decided by the Supreme Court since the January, 1941 term, through and including the December 26, 1945 Advance Sheet of the Northwestern Reporter (20 N. W. (2d) Adv. Bull. No. 7), have been examined. Not all cases were deemed of sufficient general interest for discussion here. Emulating Professor Brown, the subject will be discussed under the headings utilized by him, plus a new heading to cover the Privilege Dividend Tax.
