American Federal Tax Reports, Volume 2; Volume 48Prentice-Hall, 1982 |
Contents
AFTR2d Parallel Citations Tables | 81-4895 |
Case Table for Volumes 4148 AFTR2d 51 | 81-4907 |
Income Tax Decisions 815001 | 81-6076 |
Copyright | |
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48 AFTR accounting action AFTR 2d Agent agreement allowed Amendment amount appeal apply argues assessment assets Atty Bank basis benefit capital Circuit Cite as 48 claim Code Comm Commissioner Company Congress constitute Corp corporation costs Ct.Cl debt decision deduction defendant denied determination Dist district court effect enforcement entitled evidence Exec exempt expenditures expenses F.Supp fact federal filed gift granted held holding income interest Internal Revenue Internal Revenue Code issue Judge judgment June lien limited loan matter ment motion notes notice opinion organizations paid parties payment period person plaintiff present proceedings production purchase question reasonable received records Reference refund regulation reported result rule S.Ct securities Service statute summons supra Tax Court taxable taxpayer tion transaction trial Trust United