U.S. Tax Cases, Volume 44, Part 2Commerce Clearing House., 1945 - 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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accrued affirmed agreement amended amount Amtorg assessment assets AUGUSTUS N Back reference Bank beneficiary bonds cash CCH Dec Circuit Court Circuit Judge claim for refund Collector of Internal Comm'r Commissioner of Internal Company computing contract corporation cost Court holds Court of Appeals December December 31 decision deduction defendant depreciation determined distribution District Court dividends earnings entitled expenses Federal Federal Supplement filed gross income held Helvering income tax return interest Internal Revenue Internal Revenue Code issued judgment lease liability loss memorandum decision ment net income Northam opinion partnership payment petition petitioner petitioner's plaintiff preferred stock profits purchase purpose question Radburn received reported respondent Revenue Act royalties Section settlor Sewall Key shares sioner statute stockholders Supp supra Tax Cases Vol Tax Court taxable taxpayer thereof tion trust instrument U. S. Attorney U. S. Tax United States Circuit USTC