American Federal Tax Reports

17 AFTR affirmed AFTR 2d agreement amount Appellee assessment assets Asst Bank basis Bldg Boldface type refers capital gains cash Charles Swan Circuit Judge Cite as 17 claim Comm Commissioner of Internal Company Conclusions of Law Corp corporation Court of Appeals Dairy Queen debt Decision for Govt deduction defendant depreciation Dept determined Dist District Director employee evidence Exec Execx filed Findings of Fact Government income tax interest Internal Revenue Code Internal Revenue Service issue judgment jury loan loss ment Number ordinary income P-H Fed paid parties partnership payer payment petitioner plaintiff profits purchase question reasonable received record refers to volume refund rule Section statute suit Supp supra Tax Court tax liability tax lien taxable taxpayer tion trade or business transaction transfer Trustee U.S. Atty U.S. Court U.S. District Court United