Cases and Materials on Federal Taxation, Հատոր 0

affirmed allowed amended amount annuity applied assets basis beneficiary Board of Tax bonds Bruton capital gains cash certiorari Circuit Court claim computing Congress consideration constitute constructive receipt contract corporation corpus Court of Appeals debt decedent decedent's death decision deduction deficiency depreciation determined direct tax distribution dividends donor earnings effect estate tax executor exemption expenses fact filed gift tax grantor gross estate gross income Helvering imposed included income tax inheritance tax interest Internal Revenue Code issue Justice L.Ed ment opinion ordinary income paid partnership payment petitioner petitioner's possession or enjoyment prior profits provisions purchase question receipt received refund respondent Revenue Act rule S.Ct settlor shares Sixteenth Amendment Stat statute stockholders supra Supreme Court Tax Appeals Tax Court tax purposes tax return taxable income taxpayer tion transaction transfer trust trust instrument United wife