American Federal Tax Reports, Volume 2; Volume 18

18 AFTR 54 Code Sec AFTR 2d agreement allowed amount appellant assessment assets Asst Bank basis Boldface type refers Calif capital gains cash Circuit Cite as 18 claim for refund collateral estoppel Comm Commissioner Company computed contract Corp corporation cost debentures deduction defendant depletion determination Dist District Director dividend entitled evidence Exec Execx expenses Federal income filed funds garage Government gross income income tax return interest Internal Revenue Code Internal Revenue Service issue judgment June jury lien loan ment operation ordinary income P-H Fed paid parties partnership payment Permian petitioner plaintiff Plaza prior purchase purpose question reasonable received refers to volume Section Shaker statute Supp supra Tax Court taxable income taxpayer tiff tion transaction Transamerica transfer trial trust U.S. Atty U.S. District Court United Utah Fuel Company Weirton Steel Company