American Federal Tax Reports

47 AFTR action AFTR 2d amended amount Appellee applied April 30 assessment assets Asst attorney Bank basis calcium carbonate capital gains cash Circuit Judge Cite Comm Commissioner of Internal Company Conclusions of Law contract Corp corporation Court held Court of Appeals deduction defendant defendant's deficiency determination Director of Internal Dist District Director District Judge entitled evidence excess profits taxes federal filed Findings of Fact fraud gross income income tax interest Internal Revenue Code Internal Revenue Service issue judgment jury liability Los Angeles Dons ment mortgage P-H Fed paid parties payer payment penalty period petitioner plaintiff Porter Beer prior purchase question quiet title received record Reference Section sioner statute suit Supp supra Tax Court tax lien taxable taxpayer thereof tiff tion trade or business trial trust U.S. Atty U.S. Court U.S. District Court United