American Federal Tax Reports

19 AFTR 23 AFTR 54 Code Sec 9th Cir AFTR 2d Agent agreement amount assessment Asst bank basis capital gains cash Circuit Judge Cite as 23 claim Comm Company contract Corp corporation Court of Appeals debt December 31 Decision for Govt deduction defendant denied deposit determined Dist District Court earnings entitled evidence Exec expenses filed funds gross income Hatfield held income tax returns interest Internal Revenue Code Internal Revenue Service issue judgment jury lease liability lien loans Logan County loss ment Necco notes operating opinion ordinary income P-H Fed paid parties partnership payer payments petitioner plaintiff poration prior profits purchase purpose pursuant question reasonable received record Reference refund Section shareholders statute stockholders summary judgment Supp supra tax avoidance Tax Court Tax Div taxpayer tion transaction trial trust U. S. Atty United