American Federal Tax Reports, Volume 2; Volume 34

34 AFTR action additional AFTR 2d agree agreement allowed amount appeal applied assessment assets Atty Bank basis building capital Circuit Cite as 34 claim Code Comm Commissioner conclusion considered contract Corp corporation cost decision deduction defendant denied depreciation determined Dist District Court earnings effect evidence expenses F.Supp fact federal filed funds further gain granted held holding income income tax interest Internal Revenue Internal Revenue Code involved issue Judge judgment June liability lien loan loss ment operation opinion paid parties payment period person plaintiff possession present prior production purchase question reasonable received records Reference refund reserve respect result rule Service shares statute summons supra Tax Court taxable taxpayer term tion transaction transfer trial Trust United