The Law of Federal Income Taxation, Volume 5

aff'd amended appeal dismissed application assets bank bankruptcy Board of Tax bond burden of proof CCA 1st CCA 2nd CCA 3rd CCA 5th cert Circuit Court claim closing agreement collection collector Comm commis commissioner compromise corporation Court of Appeals courts of equity creditors decision deficiency notice determined distraint District of Columbia evidence Exec expiration F 2d facts filed fraud hearing held Helvering Income Tax Unit Internal Revenue involving issue jeopardy assessment jurisdiction ment mortgage motion notice and demand notice of deficiency party payer payment penalty period person petition for review petitioner pleadings prior priority proceeding provision question record refund rev'd Revenue Act Revenue Agent Revised Statutes sioner Staff statute of limitations statutory stockholders Supreme Court Tax Appeals Rules tax liability tax lien taxable taxpayer thereof tion transferee liability transferor Trust waiver