American Federal Tax Reports

9 AFTR 2d action agreed agreement allowed amount appellant applicable assessment assets Atty Bank basis capital cash Circuit Cite as 9 City claim collection Comm Commissioner Company contention contract Corp corporation cost counsel decision deduction defendant deficiency denied determined Director Dist District entitled evidence existence expenses fact Federal filed funds further gain Government held holding income tax Insurance interest Internal Revenue Code involved issue January Judge judgment June jury lien loan loss March ment notice operating opinion P-H Fed paid parties payment period person petitioner plaintiff present prior profits purchase question reason received records Reference refund reported respect result rule Service shares statute suit Supp supra Tax Court taxable taxpayer tion trial trust United