American Federal Tax Reports, Volumen2;Volumen22Prentice-Hall, 1969 |
Contenido
VOLUME | 4973 |
Case Table for Volumes 2122 AFTR 2d 51 | 4979 |
Income Tax Decisions | 5001 |
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Términos y frases comunes
19 AFTR 22 AFTR 54 Code Sec AFTR 2d agents amount appellant appellant's Appellee applied assessment assets Asst Bank basis capital cash cert Circuit Judge Cite as 22 claim Comm Commissioner contract Corp corporation cost counts debt December 31 Decision for Govt deduction defendant denied determined Dist District Court dividend employees entitled evidence expenses F Machine fair market value Federal fendant filed funds Government gross income Harlow Helvering income tax interest Internal Revenue Code Internal Revenue Service issue judgment jury L.Ed Larrabee lease liability liquidation loan Machine Company ment ordinary income P-H Fed paid parties payer payment person petitioners plaintiff Plaza purchase purpose question received records Reference refund rule S.Ct Section shareholders shares statute stockholders summary judgment Supp supra Tax Court Tax Div tax lien taxpayer testified testimony tion transaction transfer trial trust U.S. Atty United