American Federal Tax Reports

36 AFTR action additional AFTR 2d agent agreement Amendment amount appeal application assessment assets Atty authority Bank Bankruptcy capital Circuit Cite as 36 claim Code collect Comm Commissioner Company considered contract Corp corporation cost decision deduction defendant deficiency denied determined Dist District Court earnings evidence Exec expenses F.Supp fact failure federal filed funds further granted held holding income tax interest Internal Revenue Internal Revenue Code investment involved issue Judge judgment July June jurisdiction liability lien loan loss matter ment motion opinion paid parties payment period person plaintiff present prior purchase question reasonable received records Reference refund reported respect result Revenue Service rule securities shareholders shares statute suit supra Tax Court taxable taxpayer tion trial trust United