U.S. Tax Cases, Volume 68, Issue 2Commerce Clearing House, 1969 - 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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agents agreement amended amount appellant appellant's appellee applied assessment assets Back reference Bank basis capital cash CCH Dec cert Circuit Judge claim Code Sec Conclusions of Law contract corporation costs debt decision deduction defendant defendant's depreciation determined disallowed District Director District Judge dividend Dona Holloway employees entitled evidence filed Findings of Fact funds Government gross income held Helvering income tax income tax return interest Internal Revenue Code Internal Revenue Service issue judgment jury Larrabee lease liability liquidation loan Machine Company ment Miranda warnings ordinary income paid parties payment person petitioners plaintiff purchase purpose question received records refund reported rule safe deposit box Schipani Section shareholders shares statute stockholders Supp supra T. M. Britt Tax Court tax lien taxable income taxpayer testified testimony tion transaction transfer trial trust U. S. Court U. S. District Court United States Attorney USTC