U.S. Tax Cases, Volume 59, Issue 21935-42 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 additional agreed agreement allowed amended America amount Appeals applied assessment assets Attorney Back Bank basis Building capital Circuit City claim Code Sec Commissioner Company conclusion considered contention contract corporation cost County Court decision deduction defendant determined Director District District Court ended entitled evidence excess expenses fact Federal filed follows funds further gain Government held income tax Insurance interest Internal Revenue Internal Revenue Code involved issue John Judge judgment jury liability lien limitations loss March matter ment operating opinion paid parties partnership payment period petitioner plaintiff present prior production profits purchase question reasonable received records reference refund reported respect result rule Service share statute Supp supra Tax Court tax lien taxable taxpayer term tion trial trust United USTC York