U.S. Tax Cases, Volume 3Commerce Clearing House., 1938 1935-42 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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additional tax affirmed agreement allowed amended amount applied assessment assets Attorney basis Board of Tax bonds Bureau of Internal Burnet C. M. Charest cash Circuit Court Circuit Judges claim for refund Commis Commissioner of Internal Company computed contract corporation cost Court of Appeals decedent December 31 deduction deficiency determined District Court dividend estate tax excess profits taxes executors fact filed fiscal G. A. Youngquist gifts inter vivos gross income held income tax interest Internal Revenue inventory June 30 lease lessee liability loss March ment net income opinion overassessment overpayment pany partnership payment period petition petitioner petitioner's plaintiff preferred stock profits tax purchase question received regulations respondent Revenue Act settlor shares sioner Stat statute statute of limitations stockholders supra Tax Appeals decision taxes paid taxpayer thereof tion transaction trust United States Circuit USTC