American Federal Tax Reports, Volume 2; Volume 30

30 AFTR action additional AFTR 2d Agent agreed agreement allowed amount appeal applied assessment assets Atty Bank basis capital Cite as 30 claim Code collection Comm Commissioner Company conclusion contract Corp corporation cost Court debt decision deduction defendant denied determination Dist distribution District Court dividend effect evidence Exec expenses fact Federal filed funds further gross held income tax interest Internal Revenue Internal Revenue Code investment issue Judge judgment July June liability limitations loans loss March ment motion operating opinion paid parties payments period person plaintiff present prior production purchase question reason received records refers refund reported respect responsible result rule Service shares statute Supp supra Tax Court taxable taxpayer tion transaction transfer trial Trust United