American Federal Tax Reports

59 AFTR 9th Cir action activity AFTR2d Agent agree agreement amended amount appeal apply argues assessment assets Atty basis Church Circuit Cite as 59 claim Code Comm Commissioner conclusion considered contract Corp corporation costs decision deduction defendant denied determination dismiss Dist district court documents employees evidence Exec expenses F.Supp fact failed federal fees filed funds granted held income tax intent interest Internal Revenue Internal Revenue Code involved issue Judge judgment liability lien limited matter ment motion notice operation paid parties payment period person plaintiff present purchase pursuant reasonable received records Reference refund respect rule S.Ct securities Service statute suit summary Tax Court tax returns taxable taxpayer Thevis tion trial Trustee United