American Federal Tax Reports, Volume 42

9 Cir action affirmed agreement amount applied assessment assets assignment bank basis capital gain certiorari Chief Judge Circuit Judge Cite as 198 Civil Air Patrol claim for refund Collector of Internal Commis Commissioner of Internal Company computing contract corporation Court of Appeals debentures decedent decision decree deduction defendant defendant's deficiency determined District Court dividends entitled estate tax evidence excess profits tax F.Supp federal filed fund gross income held Helvering Hogg income tax interest Internal Revenue Code issue judgment Kihchel L.Ed loss ment mortgage net income opinion ordinary income paid parties partner partnership payment petition petitioner plaintiff preferred stock prior purchase question received res judicata S.Ct Section shares sioner sold statute stockholders supra Tax Court tax liability tax lien tax purposes taxable taxpayer thereof tion trust U. S. Atty United States Court United States District wife