American Federal Tax Reports, Volume 29

affirmed agreement amended amount applied assessed assets Asst Bank basis beneficiary Board of Tax bonds Brier Hill Bulk Sales Act capital certificates certiorari Circuit Court Circuit Judge claim coal Code Commissioner of Internal community property Company computing contract corporation Court of Appeals debt deduction defendant deficiency determined District Court dividends estate tax evidence exchange exemption F.Supp fact federal filed gift gift tax held Helvering Hiram Walker income tax interest Internal revenue judgment L.Ed lease liability lien ment operation overpayment parties payment Permanent Edition Petition for Review petitioner plaintiff preferred stock prior profits provisions purchase purpose received refund Regulations respondent Rev.Acts Revenue Act 1936 rule S.Ct Section settlor shares sioner Stat statute stockholders supra Tax Appeals tax return taxable taxpayer tion transaction transfer trust U. S. Atty United States Board wife Words and Phrases Youngstown