Reports of the U.S. Board of Tax Appeals, Volume 24

acquired actually additional agreed agreement alleged allowed amount applied assessment assets authority Bank basis Board bonds capital cash cent charged claimed Coal collection Commissioner Company computing consideration contends contract corporation cost Court death debts December decision deduction deficiency determined distribution dividends Docket earnings effect entered entitled evidence expenses fact February filed FINDINGS follows further gift gross held hold included income tax interest INTERNAL REVENUE invested capital issue January land lease liability loss Lumber March mining notes notice operating opinion organized paid parties payment period petitioner petitioner's prior proceeding production profits purchase question Railroad reason received record referred reported representing respect respondent result Revenue Act shares sold statute stockholders surplus sustained taxable taxpayer thereof tion transfer trust United wife