American Federal Tax Reports

33 AFTR action additional AFTR 2d agents agreed agreement allowed amended amount appeal application assessment assets Atty authority Bank basis capital Circuit Cite as 33 claim collection Comm Commissioner Company considered contract Corp corporation costs decision deduction defendant deficiency denied determined Dist District Court effect employees entitled evidence exempt expenses F.Supp fact Federal filed Fund held hold income tax interest Internal Revenue Code Internal Revenue Service involved issue Judge judgment liability lien loans loss meaning ment motion notice operations opinion paid parties partnership payment period person plaintiff present prior produce purchase question reasonable received records Reference refund reported respect responsible result Revenue Code rule Service statute suit summons supra Tax Court taxable taxpayer tion trial Trust United