American Federal Tax Reports, Volume 4

action additional alleged allowed amended amount appeal apply assessed association authority bank basis bill bonds capital cause cent Circuit City claim collection collector collector of internal Comp Company Congress consideration Constitution contention corporation court death decision deduction defendant demand determined District effect error evidence excess executor fact federal filed follows fund given held illegal imposed income tax individual intent interest Internal Revenue issued Judge judgment KEY-NUMBER levied liability lien limitation manufacture March meaning ment officers opinion paid parties payment penalty period person plaintiff present prior proceeding profits purchaser question reason received recover referred regulations respect Revenue Act rule shares stamps Stat statute suit Supp taxable taxation thereof tion transfer trust United York