U.S. Tax Cases, Volume 50, Issue 2Commerce Clearing House, 1951 - 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. |
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agreement amended amount assessed assets Back reference Bank basis Braddyville CCH Dec Circuit Judges claim for refund Collector of Internal Comm'r Commis Commissioner of Internal Company compensation computed contract corporation Costa Rica Court of Appeals December December 31 decision deduction defendant deficiency determined disallowed District Court entitled evidence excess profits tax federal income tax filed Findings of Fact follows Fretwell gross income Hanson Helvering income tax return interest Internal Revenue Code issue January judgment July July 31 June June 30 jury lien loss ment net income operating opinion ordinary income paid parties partner partnership payment penalty petition petitioner plaintiff prior question received reported Revenue Act Rozen salary Section shares sioner statute stockholders Supp supra Tax Court tax liability tax lien tax return taxable taxpayer thereof tion trust United States Attorney USTC wife