American Federal Tax Reports

35 AFTR 5th Cir action AFTR 2d agent agreement alleged Amendment amount appeal Appellee assessment assets Asst Bank basis Calif capital gains cash cert Circuit Judge Cite as 35 claim Comm Commissioner Corp corporation Ct.Cl Decision for Govt deduction defendant defendant's denied Dept determined Dist District Judge dividends earnings and profits entitled evidence Exec F.Supp failure Fifth Amendment filed funds held income tax income tax return indictment interest Internal Revenue Code Internal Revenue Service issue judgment jurisdiction jury levy loan Mensik ment Minnesota Pipers motion notice ordinary income P-H Fed paid parties payment person plaintiff purchase purpose pursuant question records refund rule shareholders statute Supp supra Tax Court Tax Div tax liability tax lien taxable income taxpayer tion trade or business transaction trial Trust U.S. Atty U.S. Court U.S. District Court United