American Federal Tax Reports

11 AFTR 9 AFTR 2d affirmed agreement alleged amended amount applied assessed assets Asst bad debt bank basis Bldg capital gains carryback cash Circuit Judges Cite as 11 Code Sec collateral estoppel Comm Commissioner of Internal Company contract corporation Court of Appeals Decision for Government deduction defendant defendant's deficiency denied determined Dist District Judge dividend entitled evidence expenses Federal Fifth Amendment filed Frazell held income tax income tax return interest Internal Revenue Code Internal Revenue Service issue judgment jury lease liquidation loan loss ment mortgage motion operating opinion ordinary income P-H Fed paid parties partnership payer payment petitioner plaintiff prior profits purchase purpose question received Reference Section Service statute stockholders Supp supra Tax Court tax lien taxable income taxpayer tion trade or business trial trust U.S. Atty U.S. Court U.S. District Court United