U.S. Tax Cases: Consolidated volumes, Volumes 1-4Commerce Clearing House., 1938 - Income tax 1935-42 decisions originally reported currently in the Standard federal tax service, and 1941-42 also in the Federal estate and gift tax service, and 19 - in the Federal excise tax reports. |
Other editions - View all
Common terms and phrases
affirmed agreement allowed amount applied assessment assets Attorney Bank basis beneficiaries Board of Tax Bowers Burnet capital Circuit Court Circuit Judge claim for refund Comm'r Commis Commissioner of Internal computed contract corporation Court of Appeals decedent December 31 deduction defendant deficiency determined distribution estate tax executors fact February 28 filed gain Gary Baking Company gross income held Helvering Hughes Tool Company income tax interest Internal Revenue lien loss Lucas March March 31 ment net income opinion overassessment overpayment paid pany payment period peti petition for review petitioner petitioner's plaintiff preferred stock prior profits purchase question received regulations respondent Revenue Act settlor Sewall Key shares sioner Stat statute statute of limitations stockholders Supp supra Tax Appeals decision tax return taxpayer testator thereof tion transaction transfer trust United States Circuit USTC waiver