American Federal Tax Reports

19 AFTR 21 AFTR affirmed AFTR 2d agent agreement amended amount applied assessment bank basis capital asset capital gains carryback cash cert Cite as 21 claim Commissioner Company Company's contract Corp corporation costs counsel debt declaratory Declaratory Judgment deduction defendant defendant's denied determination disallowed Dist District Court Donruss earnings entitled evidence expenses federal income filed findings of fact fiscal fraud Gardner Government Haupt held income tax returns interest Internal Revenue Code Internal Revenue Service issue judgment June 30 jury Lenske liability lien loans loss ment operating opinion ordinary income P-H Fed paid parties partnership payer payment petitioner plaintiff prior purchase purpose question reasonable received record Reference refund reported rule Section statute Supp supra Tax Court Tax Div tax lien taxable income taxpayer tiff tion trade or business trial U.S. Atty U.S. District Court United