U.S. Tax Cases, Volume 47, Issue 2Commerce Clearing House, 1948 - 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. |
Other editions - View all
Common terms and phrases
affirmed agreement amended amount assessed assets Back reference Bank basis beneficiaries CCH Dec Cert certificates Circuit Court Circuit Judges claim for refund Clarence Dillon Code Sec Collector of Internal Comm'r Commissioner of Internal Conclusions of Law Court of Appeals death decedent decedent's December December 31 decision deduction defendant deficiency determined distribution District Court dividends Douglas Dillon earnings entitled estate tax evidence excess profits tax Federal filed Findings of Fact fund gift gift tax gross income held Helvering husband included income tax installment interest Internal Revenue Code issue judgment June lease ment October 21 operation opinion paid partners partnership payable payment petitioner plaintiff prior purchase question received reported Revenue Act Section statute stockholders Supp supra Tax Court tax purposes taxable taxpayer thereof tion transaction transfer trust instrument U. S. Attorney United States Circuit USTC wife