American Federal Tax Reports

49 AFTR action additional AFTR 2d agent agreement allowed amended amount appeal applied assessment Atty authority Bank benefit checks Church Circuit Cite as 49 claim Code collect Comm Commissioner Company conclusion considered construction contract Corp corporation Ct.Cl decision deduction defendant denied determined Dist District Court employees enforcement entitled evidence Exec F.Supp fact failed federal filed funds granted held included income tax interest Internal Revenue Code involved issue Judge judgment July June liability Loan ment motion noted officer operation organization paid parties payment penalty period person plaintiff present production purchase pursuant question reasonable received records Reference refund regulations reports respect responsible rule Service statute suit summons supra Tax Court taxable taxpayer tion trial trust United