U.S. Tax Cases, Հատոր 60,Մաս 2Commerce Clearing House., 1961 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 agreement amended amount applied assessed Back reference Bank basis capital gain CCH Dec Cert certiorari Chippewa Falls Circuit Judge claim for refund Code Sec Comm'r Commissioner of Internal Company Conclusions of Law contract corporation cost Court of Appeals decision deduction defendant deficiency denied depreciation determined Director of Internal disallowed dividends entitled estate taxes evidence excess profits tax expenses federal tax lien filed Findings of Fact fraud Government gross income held Helvering income tax income tax return interest Internal Revenue Code Internal Revenue Service issue judgment jury loan loss ment mortgage operating opinion ordinary income paid parties partnership payer payment penalties period petitioner Pizitz plaintiff prior purchase purpose quartzite question real estate reasonable received reported rule Section statute Supp supra Tax Court tax lien taxable taxpayer testimony tion trial Trust U. S. Court United States Attorney USTC verdict