American Federal Tax Reports, Volume 2; Volume 24Prentice-Hall, 1970 - Taxation |
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24 AFTR action additional AFTR 2d Agent agree agreement allowed amount appeal applied assessment assets Atty authority Bank basis capital charge Circuit Cite as 24 claim collection Comm Commissioner Company considered constitute contract Corp corporation decision deduction defendant deficiency denied determination Dist District Court effect entitled evidence expenses fact federal filed fund gain Government held hold income tax interest Internal Revenue Internal Revenue Code issue Judge judgment June jury liability lien limited loan loss meaning ment notice operation opinion P-H Fed paid parties partnership payment period person plaintiff present prior profits purchase question reason received records Reference refund reported reserve respect result rule securities Service shares statute Supp supra Tax Court tax return taxable taxpayer term tion trial trust United