American Federal Tax Reports

37 AFTR action additional AFTR 2d agreement allowed amended amount Appeals apply assessment assets Atty Bank basis benefits capital Circuit Cite as 37 claim Code collection Comm Commissioner considered contributions Corp corporation cost Ct.Cl decision deduction defendant deficiency denied determined Dist District Court employees evidence Exec expenses F.Supp fact federal filed funds gain Government gross held income tax interest Internal Revenue Internal Revenue Code involved issue Judge judgment June liability lien limited loans loss matter ment notice operating opinion paid parties payment period person plaintiff present prior profits purchase question reasonable received records Reference refund regulations reported respect result rule Service shares SUB plan suit supra Tax Court taxable taxpayer termination tion transfer trial Trust United