discussed Cited "see" Lansden v. Marsh See Comm’r of Internal Revenue v. Obear-Nester Glass Co., 217 F.2d 56, 59 (7th Cir.1954) (declaring that it is the province of the judiciary to determine which gains Congress may constitutionally tax as income) cert. denied, 348 U.S. 982 , 75 S.Ct. 570 , 99 L.Ed. 764 (1955).

discussed Cited "see" State v. Shaffer (2×) Accord State v. Neal, 123 Utah 93, 100-02 , 254 P.2d 1053, 1056-58 (1953), cert. denied, 348 U.S. 982 , 75 S.Ct. 573 , 99 L.Ed. 765 (1955) (evidence of crimes in another jurisdiction material to murder of police officer where such evidence provided a motive to prevent apprehension).

discussed Cited "see" District of Columbia v. Hyman Goldman and Yetta D. Goldman, Hyman Goldman and Yetta D. Goldman v. District of Columbia (2×) See Commissioner of Internal Revenue v. Obear-Nester Glass Co., 217 F.2d 56, 58 (7th Cir. 1954), cert. denied, 348 U.S. 982 , 75 S.Ct. 570 , 99 L.Ed. 764 (1955), reh. denied, 349 U.S. 948 , 75 S. Ct. 870 , 99 L.Ed. 1274 (1955) 6 Congress may not have provided the Federal capital gain treatment for the District because it was unwilling to make the changes in the definition of capital asset which seemingly would have been necessary, or it may have wished a distribution in excess of the investment in the stock to be taxable as ordinary income 7 The definition of gross income in Section 22(a) of t…