American Federal Tax Reports, Volume 2; Volume 46

2d Cir 46 AFTR 5th Cir action AFTR 2d agent agreement alleged amended amount Appellee asserted assessment Asst Bank basis Boldface type refers Canellis Central Soya cert Cite as 46 civil Comm Commissioner Corp corporation criminal Ct.Cl Decision for Govt deduction defendant defendant's denied Dept determination dismiss Dist District Judge employees enforcement evidence Exec Execx exempt expenses F.Supp fact federal filed funds government's Hayden Stone income tax interest Internal Revenue Code Internal Revenue Service investigation issue June jurisdiction lease Lemp lien ment motion P-H Fed paid parties payment person plaintiff prosecution purpose pursuant records rental rule S.Ct statute subordination agreement summary judgment summons supra Svgs Tax Court Tax Div tax liability tax returns taxable taxpayer tion trade or business trial Trust U.S. Atty U.S. Court U.S. District Court United withholding Zale Corporation