U.S. Tax Cases, Volume 59, Issue 1Commerce Clearing House, 1959 - 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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action amended amount appellee applied April April 30 assessment assets Back reference basis calcium carbonate capital gain carbonate rock CCH Dec Circuit Judges claim for refund Code Sec Comm'r Commissioner of Internal Company computing Conclusions of Law contract corporation Court of Appeals decision deduction defendant deficiency depreciation determination Director of Internal District Judge entitled evidence excess profits tax filed Findings of Fact fraud Government gross income held Horace Heidt income tax income tax return interest Internal Revenue Code Internal Revenue Service issue judgment jury lease Los Angeles Dons ment mortgage opinion paid parties partnership payment penalty period petitioner plaintiff Porter Beer prior purchase question real estate received record sold statute Supp supra Tax Court tax lien taxable taxpayer thereof tion trade or business trust U. S. Court U. S. District Court United States Attorney USTC