American Federal Tax Reports, Հատոր 32

affirmed agreement Agricultural Adjustment Act amended amount appellee assessed assets Asst bank beneficiaries Berch Board of Tax bonds certiorari Circuit Court Circuit Judge claim for refund Code Collector of Internal Commis Commissioner of Internal Company contract corporation Court of Appeals death decedent decision deduction deficiency determined distribution District Court dividends estate tax excise tax F.Supp fact federal filed gift gift tax held Helvering income tax interest Internal revenue Internal Revenue Code issue judgment L.Ed lease liability ment pany payment period Permanent Edition Petition to Review petitioner plaintiff preferred stock processing tax profits question res judicata Rev.Acts Revenue Act 1936 S.Ct Section securities settlor Sewall Key shares sioner Stat statute stockholders supra Tax Appeals Tax Court tax return taxable taxpayer tion transfer trust trust instrument U. S. Atty United unjust enrichment Words and Phrases