American Federal Tax Reports

19 AFTR 25 AFTR 54 Code Sec 5th Cir affirmed AFTR 2d agent amount Appellee applied assessment assets Bank basis capital gains Cashio Circuit Judges Cite as 25 claim Co-Exec Comm Commissioner Company contract Corp corporation Decision for Govt deduction defendant deficiency denied determination Dist distribution District Court dividend earnings and profits entitled evidence Exec Execx filed funds Government gross income held Indiv interest Internal Revenue Code Internal Revenue Service issue judgment jury loan loss ment ordinary ordinary income P-H Fed paid parties payer payment plaintiff preferred stock prior purchase purpose pursuant question received records redemption Reference refund rule Section shareholders shares statute stockholders summary judgment Supp supra Tax Court Tax Div tax lien taxable taxpayer tiff tion trade or business transaction trial Trust U. S. Atty United