U.S. Tax Cases, Volume 2Commerce Clearing House, 1938 - Income tax 1935-42 decisions originally reported currently in the Standard federal tax service, and 1941-42 also in the Federal estate and gift tax service, and 19 - in the Federal excise tax reports. |
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42 Stat accrued affirmed agreement allowed amount appellee applied assessment assets Attorney Atty bank basis Board of Tax Bureau of Internal C. M. Charest capital Circuit Court Circuit Judge claim for refund Cohan collection Collector Commissioner of Internal Company computed contract corporation Counsel Court of Appeals decedent December 31 deduction defendant deficiency depreciation determined distraint dividends entitled excess profits taxes expenses fact February 26 filed gross income held income tax interest Internal Revenue judgment lease liability loss ment net income opinion overpayment paid payment period petition petitioner plaintiff prior profits taxes purchase question received regulations respondent Revenue Act shares sioner sold statute statute of limitations supra Supreme Court Tax Appeals decision tax return taxpayer thereof tion transfer trust United States Attorney United States Circuit USTC waiver Washington writ of certiorari