American Federal Tax Reports

27 AFTR 31 AFTR 54 Code Sec 5th Cir action affirmed AFTR 2d agreement amount Appellee apply assessment assets Asst basis bonds capital gains cert Circuit Judge Cite as 31 Comm Commissioner of Internal Company contract Corp corporation Court of Appeals criminal debentures Decision for Govt deduction defendant defendant's deficiency denied determination Dist District Judge employees evidence exchange expenses F.Supp fact federal tax Fifth Amendment filed funds Government income tax interest Internal Revenue Code Internal Revenue Service issue judgment jury loans loss Maspeth ment P-H Fed paid parties partnership payment person plaintiff preferred stock prior purchase purpose pursuant question quiet title received records Reference rule Samuel and Sons shareholders shares statute stockholders suit summary judgment summons supra Tax Court tax lien taxable taxpayer tion transaction transfer trial trust U.S. Atty U.S. Court United Williams