U.S. Tax Cases, Volume 63, Issue 1Commerce Clearing House, 1963 - 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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action affirmed agreement alleged amended amount applied assessed assets Back reference bad debt Bank basis Bldg capital gain carryback cash Circuit Judges claim for refund Code Sec Commissioner CCH Dec Commissioner of Internal Company Conclusions of Law contract corporation Court of Appeals December 31 decision deduction defendant deficiency Department of Justice determined District Judge dividend entitled evidence expenses Fifth Amendment filed Findings of Fact Frazell funds gift tax Government gross income held Helvering income tax return interest Internal Revenue Code Internal Revenue Service issue judgment jury lease loan loss ment mortgage motion operating opinion ordinary income paid parties partnership payer payment petitioner plaintiff prior profits purchase purpose question received rule Section Shotwell Mfg statute statutory stockholders Supp supra Tax Court tax liens taxable income taxpayer tion trial trust U. S. Court United States Attorney USTC Washington 25