American Federal Tax Reports, Volume 2; Volume 46

46 AFTR action activity additional AFTR 2d agent agreement allowed amended amount appeal application asserted assessment Atty authority Bank basis Circuit Cite as 46 civil claim Code collection Comm Commissioner concluded considered constitutional Corp corporation criminal Ct.Cl decision deduction defendant denied determination dismiss Dist District Court documents employees enforcement established evidence exempt expenses F.Supp fact failed federal filed funds further granted held income tax interest Internal Revenue Code Internal Revenue Service involved issue Judge judgment July June liability lien limited Loan machines material matter ment motion noted notice operation opinion organization paid parties payment person plaintiff present question reasons received records Reference refund regulations request respect result rule Service statute suit summons supra taxpayer tion trial Trust United