American Federal Tax Reports, Volume 33Prentice-Hall, 1946 - Taxation |
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affirmed agreement amount Amtorg assessed assets Asst bank beneficiary bonds C. V. Hill cash certificates Circuit Court Circuit Judge Cite as 146 claim for refund Code Collector of Internal Commissioner of Internal Company contract corporation Court of Appeals death decedent December December 31 decision deduction defendant deficiency determined distribution District Court dividends earnings estate tax evidence executors F.Supp fact federal Fesler filed fund gift gift tax gross held Helvering income tax inter vivos trust interest Internal Revenue Internal Revenue Code issue judgment L.Ed lease liability lien ment Northam payment petition petitioner petitioner's plaintiff preference stock profits purchase purpose question received Rev.Acts Revenue Act 1936 S.Ct settlor shares Stat statute stockholders supra Swedish Match Tax Court taxable taxpayer thereof tion Titus Company transaction transfer trust trust instrument U. S. Atty United