[Report of the Committee on Tax Situs and Allocation]T. R. Allen, John B. Baker, Floyd E. Britton, E. Cary Brown, Robert S. Cushman, E. M. Elkin, Edmund L. Grimes, Walter W. Heller, Frank M. Keesling, John M. Maguire, Charles P. McKeon, J. N. Ogden, Thomas R. Powell, H. Clyde Reeves, James F. Sabine, William C. Warren and Jack R. Miller · Proceedings of the Annual Conference on Taxation under the Auspices of the National Tax Association · 1951