American Federal Tax Reports

36 AFTR 9th Cir action AFTR 2d agent agreement alleged Amendment amount appeal assessment assets Bank Bankruptcy Boldface type refers Calif capital cert Church of Scientology Circuit Judge Cite as 36 Comm Commissioner Company contends contract Corp corporation cost Ct.Cl debentures Decision for Govt deduction defendant deficiency denied Dept determined disallowed Dist District Judge employees evidence Exec Execx F.Supp Fifth Amendment filed funds interest Internal Revenue Code Internal Revenue Service investment issue June June 22 jurisdiction jury lease levy loan ment Mesabi motion P-H Fed paid Palori parties payment person plaintiff prior purchase purpose pursuant reasonable records Roussel rule S.Ct Section shareholders shares statute suit summary judgment summons supra Tax Court tax liability tax lien taxable taxpayer tion transaction trial Trust U.S. Atty U.S. District Court United