U.S. Tax Cases, Volume 73, Issue 2Commerce Clearing House, 1974 - Income tax 1935-42 decisions originally reported currently in the Standard federal tax service, and 1941-42 also in the Federal estate and gift tax service, and 19 - in the Federal excise tax reports. |
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5th Cir action affirmed amount appellee applied assessment assets Back references Bank Bellefonte capital CCH Dec cert Circuit Judge Code Sec Commissioner Company contract corporation cost criminal decision deduction defendant defendant's deficiency denied determined District Court District Judge dividend entitled evidence expenses fact Fifth Amendment filed FSupp funds gross income income tax income tax return interest Internal Revenue Code Internal Revenue Service issue judgment jury lease lien limestone listed under taxpayer's loan loss ment motion Nevada Test Site Nicosia O'Brien and Redmond ordinary income paid parties payer payment person plaintiff prior production profit purchase pursuant question reasonable received records regulations rule Section setoff shareholders statute summary judgment summons Supp supra Tax Court tax liability tax lien taxable taxpayer taxpayer's name testimony tion trade or business transaction trial U. S. Court United States Attorney USTC