U.S. Tax Cases, Volume 46, Issue 1Commerce Clearing House, 1946 - 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 assets Back reference Bank basis beneficiary bonds capital CCH Dec Circuit Court Circuit Judges claim for refund Comm'r Commissioner of Internal community property Company computed contract corporation Court of Appeals debt December 31 decision deduction defendant determined distribution District Court dividends earnings and profits entitled evidence excess profits tax expenses federal Fesler filed fund grantor gross income held Helvering husband income tax interest Internal Revenue Code investment issued January judgment lease lien London Company loss ment opinion paid partnership payment petition petitioner plaintiff preferred stock prior purchase purpose question received reported respondent Revenue Act Section settlor Sewall Key shares sioner statute stipulation stockholders Supp supra Tax Court tax return taxable taxpayer thereof tion Transamerica transfer Treasury trust trust instrument U. S. Attorney United States Circuit USTC wife