American Federal Tax Reports, Volume 2; Volume 42

39 AFTR 42 AFTR 5th Cir action AFTR 2d agreement Amendment amount assessment assets B'Tawn Bank cert Circuit Cite as 42 claim Comm Commissioner contends contract Corp corporation criminal Ct.Cl Decision for Govt deduction defendant defendant's denied determined Dist employees enforcement entitled evidence exempt expenses F.Supp fact filed Fourth Amendment funds Gorfinkle Government Government's held income tax interest Internal Revenue Code Internal Revenue Service investigation issue jury lease loss ment MI&I motion Oldsmar P-H Fed paid parties payer payment person petitioner plaintiff prior pro se profits prosecution purchase purpose pursuant records refund reinsurance reserve rule S.Ct Special Agent statute summary judgment summons supra Tax Court tax liability tax lien tax returns taxable taxpayer tion trade or business trial trust U.S. Atty U.S. Court U.S. District Court United withheld