U.S. Tax Cases, Volume 44, Part 1Commerce Clearing House., 1941 - Income tax 1935-42 decisions originally reported currently in the Standard federal tax service, and 1941-42 also in the Federal estate and gift tax service, and 19 - in the Federal excise tax reports. |
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affirmed agreement amended amount applied assessed Back reference Balaban & Katz Bank basis Board of Tax bonds capital stock CCH Dec certiorari Circuit Court Circuit Judge claim for refund Comm'r Commissioner of Internal Company contract corporation cost Court holds Court of Appeals debt decision deduction defendant deficiency depreciation determined distribution District Court dividends entitled excise tax fact February 28 Fesler filed gross income held Helvering income tax interest Internal Revenue issue judgment lease liability lien loss memorandum decision ment net income opinion paid par value payment petition for review petitioner plaintiff preferred stock processing tax profits purchase question res judicata respondent Revenue Act Section securities Sewall Key shares sold Stat statute stockholders Supp supra Tax Appeals Tax Court tax return taxable taxpayer tion transaction transfer trust U. S. Attorney United States Circuit unjust enrichment USTC