American Federal Tax Reports

47 AFTR action additional AFTR 2d agreement allowed Amendment amount appeal apply assessment Atty Bank bankruptcy basis benefits Circuit Cite as 47 claim Code collection Comm Commissioner conclusion Corp corporation Ct.Cl decision deduction defendant deficiency denied determination Dist district court effect employees enforcement entitled evidence exempt expenses F.Supp fact federal filed funds held income tax interest Internal Revenue Internal Revenue Code issue Judge judgment June liability lien limited Loan loss meaning ment motion notice operation opinion organization paid parties payment period person plaintiff present purchase question reason received records Reference refund reported reserves respect result Revenue Service rule Service statute summons supra Tax Court taxpayer term tion trial Trust United