Tax Court Memorandum Decisions, Volume 5Commerce Clearing House, 1947 - Taxation Contains the full texts of all Tax Court decisions entered from Oct. 24, 1942 to date, with case table and topical index. |
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agreement amount assets bad debts Bank Barq's basis capital stock cash CCH Dec cent claimed Commissioner common stock Company compensation contends contract corporation cost death decedent decedent's December 31 Decision deduction deficiency determined disallowed distribution dividends Docket earnings entered under Rule estate tax evidence excess profits tax expenses Fact and Opinion filed Findings of Fact gift tax gifts gross income Haden held Humphrey included income tax income tax returns indebtedness interest Internal Revenue Code issue January lease liability loan loss Memorandum Findings ment mortgage net income Nolan notes officers operation paid par value parties partner partnership payment percent period peti petitioner petitioner's Prairie State Bank preferred stock prior purchase question real estate received respondent respondent's Rule 50 salary shares sold stipulated stockholders taxable taxpayer tion tioner transaction transfer treasury stock trust USTC