American Federal Tax Reports, Volume 2

accrued action alleged amended amount Appeals assessed assets bonds capital stock cent centum cider Circuit Court Circuit Judge claim collected Collector of Internal Commissioner of Internal Comp Congress Constitution corporation counsel declared deduction defendant demurrer Digests & Indexes distraint District Court District Judge dividends earnings entitled estate tax excess profits tax excise tax executors fact February 24 filed held income tax interest Internal Revenue invested capital judgment jury Key-Numbered Digests levied liable liquor manufacture March ment National Prohibition Act net income officers payable payment penalty person plaintiff in error purpose question railroad company received recover refund Revenue Act shares Sixteenth Amendment soft drinks sold Stat statute stockholders suit Supp supra Supreme Court surplus taxable taxation taxpayer thereof tion topic & KEY-NUMBER trustee U. S. Atty United York City