| http://www.w3.org/ns/prov#value | - rust required that 'stock dividends and accretions of selling value shall be considered principal and not income,' but also because in the 'common understanding' the term 'income' does not comprehend such a gain or profit as we have here, which it is contended is really an accretion to capital and therefore not constitutionally taxable under Eisner v. Macomber, 252 U. S. 189, 40 Sup.
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