American Federal Tax Reports, Volume 2; Volume 6

action AFTR 2d agreement amount Anglo Norse Arlington Apartments assessment assets Bank capital gain carryback Certificates Circuit Judge Cite claim for refund Comm Commissioner of Internal Company Conclusions of Law contract Corp corporation counsel crewmen Damon Runyon deduction defendant deficiency determined Director of Internal disallowed Dist District Director dividends entitled evidence excess profits taxes Federal filed Findings of Fact funds Gounares held income tax interest Internal Revenue Code Internal Revenue Service issue judgment June jury liability loan ment merger Metairie Cemetery operation opinion ordinary income P-H Fed paid parties partnership payer payment petitioner plaintiff poration prior profits purchase purpose question reasonable received respondent rule Section Service shareholders shares Smidas sold sperm oil statute stockholders Supp supra Tax Court tax lien taxable taxpayer testimony tion trial trust U.S. Atty U.S. District Court United verdict