American Federal Tax Reports

39 AFTR action additional AFTR 2d agents allowed Amendment amount appeal applicable assessment assets Atty authority Bank basis Calif charged Circuit Cite as 39 civil claim Code collection Comm Commissioner Company considered Corp corporation costs Ct.Cl decision deduction defendant denied determined Dist District Court effect evidence Exec expenses F.Supp fact federal filed funds granted held income tax interest Internal Revenue Code issue Judge judgment July June jury liability limited loans loss means ment Miller motion operator opinion paid parties payment period person plaintiff premiums present prior proceedings production provides question reasonable received records Reference refund regulation reported reserves respect result Rule shares statute suit summons supra tax return taxable taxpayer tion trial Trust United