American Federal Tax Reports, Volume 2; Volume 80

80 AFTR action AFTR 2d amended amount appeal applied argues argument assessment Bank bankruptcy Boldface type refers Cite as 80 claim Code Comm Company Corp Corporation costs count Debtor decision deduction defendant denied Dept determination dismiss Dist district court documents et al evidence F.Supp fact failed federal fees filed funds granted holding income Insurance interest Internal Revenue issue John Judge judgment July June jury Leasing liability lien limitations loss March matter ment Mortgage motion notice paid parties payment person plaintiff provides reasonable record refers to volume Reporter Robert Rule Sept Service statute suit summary judgment taxpayer Thomas tion transfer Treasury trial Trust U.S.C. section United