American Federal Tax Reports, Volume 2; Volume 56

56 AFTR 9th Cir action affirmed AFTR2d alleged Amendment amount Appellee argues asserts assessment attorney bank bankruptcy Celanese cert Circuit Judge Cite as 56 Cl.Ct claim Comm Commissioner Congress Corp corporation creditors debt debtor Decision for Govt deduction defendant defendant's deficiency denied determination dismissed Dist district court employee enforcement Exec expenses F.Supp fact fair market value fees Fifth Amendment filed funds government's granted Holt County income tax interest Internal Revenue Code Internal Revenue Service issue jurisdiction jury Kreider levy loan ment motion for summary P-H Fed P-H Memo TC paid parties payment penalty person petitioner plaintiff provides purpose pursuant reasonable records refund rule S.Ct statute summary judgment summons supra Tax Court tax liability tax lien tax return taxable taxpayer Thomassen tion trade or business transaction Treas trial trust United Universal Life Church violation