U.S. Tax Cases, Volume 80, Issue 2Commerce Clearing House, 1981 - Income tax 1935-42 decisions originally reported currently in the Standard federal tax service, and 1941-42 also in the Federal estate and gift tax service, and 19 - in the Federal excise tax reports. |
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2d Cir 5th Cir action affirmed agreement Amendment amount apply asserted assessment Back references ball clay Bank bankruptcy basis CCH Dec cert claim Code Sec Commissioner conclusion corporation Court of Appeals criminal decision deduction defendant defendant's deficiency denied determined disclosure District Judge documents employees evidence exempt expenses fact Fifth Amendment filed Fourth Amendment FSupp Hayden Stone income tax interest Internal Revenue Code Internal Revenue Service issue jurisdiction jury lease Lemp levy lien listed under taxpayer's machines Meadowlawn ment motion opinion paid parties payment percent person plaintiff purpose pursuant record refund regulations rental rule Service Cases listed statute statutory subordination agreement summary judgment summons Supp supra Tax Court tax liability tax returns taxable taxpayer taxpayer's name tion trade or business trial trust fund U. S. Court United States Attorney USTC violation withholding