American Federal Tax Reports, Volume 2; Volume 24

24 AFTR 9 AFTR 9th Cir additional affirmed AFTR 2d agreement amount assessment assets Asst attorney Bank bankruptcy Circuit Judge Cite as 24 claim Comm Company Conclusions of Law contract Corp corporation criminal Decision for Govt deduction defendant defendant's deficiency denied determination Dist District Court entitled evidence Exec expenses federal income tax federal tax filed Findings of Fact funds Government gross income income tax returns interest Internal Revenue Code Internal Revenue Service issue judgment June jury loan loss ment opinion ordinary income P-H Fed paid parties partnership payer payment person plaintiff prior purchase purpose pursuant question records Reference refund rule Special Agent statute summary judgment Supp supra Tax Court Tax Div tax liability tax lien taxable taxpayer testimony tion trial trict Court trust U.S. Atty U.S. District Court United United States Code Vardaman