American Federal Tax Reports, Volume 2; Volume 40

40 AFTR action additional AFTR 2d Agent agreed agreement Alexander allowed amount appeal applied assessment assets Atty Bank Bankruptcy basis Calif capital Cite as 40 City claim coal Code collection Comm Commissioner Company conclusion considered Corp corporation costs Ct.Cl decision deduction defendant denied determined Dist District Court Douglas evidence exchange Exec expenses F.Supp fact federal filed foreign funds Government Grand Jury granted held holding income tax indicated interest Internal Revenue Internal Revenue Code investment involved issue Judge judgment July June land liability loss matter ment motion operation opinion paid parties payment period person plaintiff present production question reason received records refers reported respect result Rule Series Service shares statute supra taxable taxpayer tion tract transaction trial Trust United