Recent Development in New York Law
St. John's Law Review
"Taxation--Income to Be Taxed Must Be Realized (Hewitt Realty Co. v. Commissioner of Internal Revenue, 76 F.2d 880 (2nd Cir. 1935)),"
St. John's Law Review: Vol. 10
, Article 28.
Available at: http://scholarship.law.stjohns.edu/lawreview/vol10/iss1/28