Tennessee:

Tennessee Code Annotated, 1955:

$40.807. Authority of officer to break in.__

Page

134, note

William's Tennessee Code, 1934 (1952 Cumulative Supplement to 1943
Replacement Volume):

134, note

Remington's Washington Revised Statutes, 1932: § 2082. Officer may break and enter___. West Virginia:

West Virginia Code Annotated, 1949:

§ 1546. (Motor vehicle weight limits). Same, 1953 Cumulative Supplement:

§ 1721 (463). (Motor vehicle weight limits).

Wyoming:
Wyoming Compiled Statutes Annotated, 1945:

§ 10-309. Authority of officer in executing
tion

85, note 4

85, note 4

warrant-Limita

134, note

as Indicative of property or privilege-tax character of Michigan tax__ 177
Unpublished, no presumption of legislative recognition in reenactment
of statute___

Advocacy, Unlawful:

Advocacy of action as constitutional essential____
Suppression procedures to safeguard freedom of speech_‒‒‒‒

Annuities, Life:

Estate and inheritance tax status_.
Separability for estate purposes from life insurance in annuity-life
combinations_.

94, note 5

170

162, 167, 175

98, note 3

98-100

Single-premium life insurance contracts in combination with, transfers
not included in insured's gross estate_.

96-100

Arrest:

Breaking doors, etc., common law and statutory requirements for
validity.

133-137

Validity as validating incidental search without warrant__
Arrest Warrants:

152

Evidence seized incidentally to lawful arrest admissible_-_.
Validity:

142

Complaint to show sufficient basis for finding of probable cause_ 144-145
Indictment as sufficient basis___

145

Preliminary examination waiver not a surrender of right to
contest_

143

Probable cause to be determined by commissioner__.

144

Arrest Without Warrant:

in case of Felony :

State law standards of probable cause to be relied on in absence
of federal_____

145

for Narcotic offenses, federal and state authority---
Probable cause requirement; search warrants distinguished_.

147

147

in case of Gross income computation error exceeding 25%----
Assignment:

by State officers for violation of federal law, legality to be determined
by state law; application to District of Columbia---.
Validity criteria same as those for entry to execute search warrant__
Assessment of Income Tax, Limitation Period:

by Contractor to performance-bond surety, applicability of '39 I.R.C.
3672 (a).

132, 140

133

102-107

75-79

as Including "mortgage" for purposes of federal tax lien rank------ 78-79

B

Basis, Gain:

Overstatement resulting in excessive understatement of gross income,
period of limitation on assessment__

102-107

Bookmaking:

Expenses (illegal under state law) deductible for federal income tax
purposes.

82-83

Breaking Doors, etc.:

in Arrest or execution of search warrant:

Authority and purpose to be stated; federal and state statutes
cited-----
134 (and note 8), 135 (note 10), 137
199

Burden of Proof:

Page

Legislative presumptions, limitations_-_-

162

Business Expenses:

Federal disallowance for frustration of state policy as parallel to
state denial of tax exemption for criminal advocacy_

173

с

Capital Gains:

Oil and sulphur payment assignment proceeds not included__
Taxing provision, purpose and construction_‒‒‒‒

93-95

93-94

Confession, Admission in Evidence:

Bar of Fifth Amendment if secured by promise of immunity.
Jury role in determining---

16

16-19

Contractors, United States Government (see also United States Prop-
erty):

Congressional curtailment of constitutional immunity from state
taxation__----

Congressional duty to decide difficult policy questions of tax im-
munity---

Contractors distinguished as regards state tax immunity--
Criminal Procedure, Federal Rules of:

II. Preliminary proceedings:

Rule 3. The Complaint..

Rule 4. Warrant or Summons upon Complaint---- 141, 144 (partial

Rule 5. Proceedings before the Commissioner_
(c) Preliminary Examination____

141, 144 (text), 146, 147

text), 145, 146, 147
142
143 (partial text)

III. Indictment and Information:

Rule 7. The Indictment and the Information:

(c) Nature and Contents___.

IX. Supplementary and Special Proceedings:
Rule 41. Search and Seizure:

145

(e) Motion for Return of Property and to Suppress Evidence_

Inclusion in basis resulting in excessive understatement of gross in-
come, period of limitation on assessment‒‒‒‒‒

102-107

Possession and transportation without federal tax stamps; wiretap
evidence inadmissible in federal court___.
Violations; admissibility of evidence‒‒‒‒

Annuity-life contract combinations, separability---
Single-premium life insurance combined with annuity contracts, trans-
fers not included in gross estate of annuitant-insured___.

Evasion of Federal Income Tax:

Attempt to defeat or evade, willful:

Prosecution immunity under Treasury voluntary disclosure
policy---.

Conspiracy, evidence of; admissibility and sufficiency-

Page

9

20-35

Net worth method of proof:

Proof of likely source not essential where all nontaxable sources
negatived_

80

Evidence:

Admissibility:

in case of Arrest unlawful___

130-140

under Fifth Amendment privilege against self-incrimination_ 9-10, 25-26
Marked money on person arrested unlawfully, inadmissibility.
Prohibition of source as prohibiting use in or out of court_.
Seized in connection with unlawful arrest, inadmissibility__
State rules, federal-state relations as requiring plain Congressional
intent to thwart____

130-137

6

---- 130-140

5

Admissibility in state court-.

from Wiretapping by federal or state officers:

Inadmissibility in federal court where obtained by means forbid-
den by section 605 of Federal Communications Act------
from Wiretapping by state officers:

Exemptions, Tax:

under State law, inadmissibility in federal criminal trial__

4

4

2-7

Expurgatory oath requirement, invalidity-

Denial for subversive advocacy; taxpayer burden of proof as violative
of due process-.

161-165

175

Speech limitations as unconstitutional conditions--

159-160

Expenses (Trade or Business):

of Gambling enterprises illegal under state law, deductibility for federal
income tax purposes---

82-83

against Governmental policy, rule of disallowance for federal income
tax purposes--

Illegality not to prevent deductibility in all cases_.

"Necessary" expenses as not including:

Expenses in frustration of declared governmental policy---
Fines for unintentional violation of state truck axle-weight limits_
"Ordinary and necesesary" as not including fines for violations of
state truck weight limits__
Wagering taxes included_.

Application to intrastate communications where necessary to effect
policy of the Act____

7

as Comprehensive scheme for regulation of interstate communica-
tions; application also to intrastate_---

6-7

State authority over interstate communications not to extend to sec-
tion 605__.

7

Federal Courts:

Supervisory powers of the Supreme Court; admission of evidence__ 3-4, 13
Federal-State Relations:

State rules of evidence as protected by---

5

in Taxation, principles of immunity; "residual continuity".

53-57

G

Gambling Establishments:

Expenses (illegal under state law) deductible for federal income tax
purposes--

Understatement resulting from overstatement of basis; period of limi-
tation on excessive assessment___

102-107

in Annuity-life insurance combinations, transfer as in trust with
income reserved__.

Cash surrender value:

Page
25-26

100

as Extent of property of bankrupt vested in trustee__.
as Extinguished upon insured's death_.

as Lienable during insured's lifetime....

118
120-121
118, note 2

as Lienable "property or rights to property" of insured_
Nature___.

118

-118-119, 120-121

as Property of the insured for purposes of transferee liability
for federal income tax---

as Transferred to beneficiary upon death of insured__.
Policies combined with annuity contracts:

Proceeds of life insurance policies transferred not includible
as such in gross estate___

97-98
118

Proceeds not lienable "property or rights to property" of insured.
"Receivable as insurance," estate tax meaning_

98, note 3

14

118-119

Separability for estate tax purposes from annuities in annuity-life
combinations___.

Single-premium in combination with annuity contracts, transfers not
included in insured's estate__

Transferee liability of beneficiary:

for Federal income taxes:

Judicial interpretation---

under Kentucky statute, none..

Same as for private debts of insured_

Limitation to premiums paid in fraud of creditors_

Interstate Communications:

Federal Communications Act as comprehensive scheme for regulation
State authority under Federal Communications Act; limitations_‒‒‒
Intrastate Communications:

98-100

96-100

109, note 2
109-112

116

116

6-7

7

State regulatory power not to defeat policy underlying Federal Com-
munications Act----

6-7

L

Liens, Federal Tax:

Exemptions in statute ('39 I.R.C. 3670) as exclusive__

118

Life insurance proceeds not "property" or "rights to property" of
insured____.

118

Priority over claims of assignee performance-bond surety---

Statute as creating no property rights but attaching consequences to
rights created by state law_---

ad Valorem and excise or privilege taxes, limitation to‒‒‒‒‒

69

"Mortgage":

State law definition to be given weight in determining federal tax
lien rank__

78-79

"Mortgagee":

as Including assignee performance-bond surety.

75-79