U.S. Tax Cases, Volume 53, Part 2Commerce Clearing House., 1954 - Income tax 1935-42 decisions originally reported currently in the Standard federal tax service, and 1941-42 also in the Federal estate and gift tax service, and 19 - in the Federal excise tax reports. |
Contents
1 | 179 |
USTC Series Table | 48-297 |
Estate and Gift Tax Court Decisions at page 48821 | 48-821 |
Copyright | |
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agreement Albert Lewin amount appellant appellee assessed assets Back reference Bank Beamsley Brian Holland capital gain CCH Dec charge Circuit Judges claim for refund Code Sec Collector of Internal Comm'r Commissioner of Internal Company contract corporation creditors Dannenberg debentures December decision deduction defendant deficiency determined distribution District Court District Judge dividends earnings Edgar F entitled evidence excess profits tax federal filed Findings of Fact Government gross income held husband income tax income tax return interest Internal Revenue Code issue judgment jury lease liability listed under taxpayer's ment ordinary income paid parties partners partnership payment petitioner plaintiff preferred stock prior purchase purpose question real estate received rental reported Section shares sold statute stockholders Supp supra Tax Court tax lien taxable taxpayer thereof tion trade or business trust United States Attorney United States District USTC Western Pacific Railroad wife