Reports of the United States Tax Court, Volume 126 |
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action addition adjustments administrative agreement allowed amended amount Appeals apply assessment authority Board claim coal Code collection Commissioner community property conclude Congress consider contract cost Court December decision deductions deficiency determination discussed easement effect election entitled error fact Federal filed follows foreign corporation Form hearing held holding Income Tax Regs intent interest Internal Revenue Internal Revenue Code interpretation inventory issue jurisdiction land language legislative levy liability LIFO limited loss majority manner meaning ment method of accounting miscellane notice opinion overpayment parties payment period petition petitioner petitioner's Proced proceeding provides pursuant question reasonable received references refund regard regulations relevant relief request respect respondent respondent's result rule Secretary specific statute statutory Subsequent supra Tax Court tax liability tax return taxable taxpayer tion Trading United