U.S. Tax Cases, Volume 72, Issue 2Commerce Clearing House, 1973 - 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 agreement amount appeal applied assessment assets Back references bad debt Bank bankruptcy basis capital carryback CCH Dec cert Circuit Judges claim for refund Code Sec collection Commissioner of Internal contract corporation creditors decision deduction defendant defendant's deficiency denied determination distribution District Judge dividend employees equity evidence expenses fact federal tax Fifth Amendment filed FSupp funds Government income tax returns interest Internal Revenue Code Internal Revenue Service issue jury Lehman loans ment motion officers opinion ordinary income paid parties payment penalty person plaintiff preferred stock prior purchase purpose pursuant question received records rule Section shareholders shares statute statute of limitations stockholders summary judgment Supp supra Tax Court tax liability tax lien taxable taxpayer tion transaction trial trust trustee in bankruptcy U. S. Court U. S. District Court United States Attorney USTC withheld