American Federal Tax Reports, Volume 2; Volume 44

44 AFTR 5th Cir action AFTR 2d agent alleged Amendment amount appeal apply argues assessment assets Asst Bank basis cert Circuit Cite as 44 civil claim Comm Commissioner Corp corporation criminal Ct.Cl Dallas Ceramic Decision for Govt deduction defendant defendant's deficiency denied determination Dist District Judge dividends documents earnings and profits employees employment taxes enforcement evidence Exec exempt expenses F.Supp Fifth Amendment filed funds futures contracts interest Internal Revenue Code Internal Revenue Service issue Jetson jury Loan loss ment motion for summary notice P-H Fed paid parties payer payment penalty plaintiff pro se provides purpose pursuant records Reference refund regulations rule S.Ct statute summary judgment summons supra Tax Court Tax Div tax liability taxable income taxpayer tion transaction Treas trial Trust U.S. Atty U.S. Court U.S. District Court United WHTC