The holding of this case is today embodied in Internal Revenue Code §275, which was added to the Code in 1964 and which specifically disallows a deduction for federal income taxes.
ðə hˈoʊldɪŋ ʌv ðɪs kˈeɪs ɪz tədˈeɪ ɛmbˈɑːdid ɪn ɪntˈɜːnəl ɹˈɛvənˌuː kˈoʊd sˈɛkʃən tˈuːhˈʌndɹɪd sˈɛvənti fˈaɪv, wˌɪtʃ wʌz ˈædᵻd tə ðə kˈoʊd ɪn nˈaɪntiːnhˈʌndɹɪd sˈɪksti fˈoːɹ ænd wˌɪtʃ spəsˈɪfɪkli dˌɪsɐlˈaʊz ɐ dᵻdˈʌkʃən fɔːɹ fˈɛdɚɹəl ˈɪŋkʌm tˈæksᵻz.