American Federal Tax Reports

19 AFTR AFTR 2d agreement Alinco amount Appeals assessment assets Asst Ballou basis beneficiary Boldface type refers business premises Calif capital gain Charles Town Cite as 19 claim Co-Exec Comm Commissioner of Internal Company Corp corporation counsel decedent deduction defendant defendant's Dept determined Dinkler Dist Eberstadt Eli Lilly employee evidence Exec Execx expenses fact filed Government gross income income tax income tax return interest Internal Revenue Code Internal Revenue Service Investment issue jury Kingry Loan loss Mellody ment motion operating ordinary income P-H Fed paid parties partnership payment petitioner Picker plaintiff production profit purchase purpose question received record refers to volume refund Rule Sam Berger Section statute statute of limitations Supp supra Tax Court taxpayer tion transaction trial trust U.S. Atty U.S. District Court United