U.S. Tax Cases, Volume 61, Issue 1Commerce Clearing House, 1961 - 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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action agreement amount Arkhola assessment assets Back reference Bank basis Byerlite capital gain cash CCH Dec Circuit Judges claim for refund Code Sec Comm'r Commissioner of Internal Company contract contractor corporation Coson County Court of Appeals December decision deduction defendant deficiency determined Director of Internal disallowed District Judge entitled evidence excess profits excess profits tax expenses filed Findings of Fact fund Government held income tax income tax return interest Internal Revenue Code Internal Revenue Service issue January judgment jury lease LIFO mechanic's lien ment operation ordinary income owner paid parties partners partnership payments period petitioner plaintiff prior purchase purposes question real property received record rental reported Section statute Supp supra Tax Court tax liability tax lien taxable taxpayer testimony Thomas D timber tion transaction trust U. S. Court U. S. District Court United States Attorney USTC