American Federal Tax Reports, Том 31

affirmed agreement Agricultural Adjustment Act amended amount assessed assets Asst bank basis beneficiaries Board of Tax capital stock certificates Circuit Court Circuit Judge claim for refund Code Commissioner of Internal contract corporation Court of Appeals decedent decision deduction deficiency determining distribution District Court dividends entitled estate tax excess profits taxes F.Supp fact federal estate tax filed fund gift tax gross income Helvering income tax Innisfail interest Internal revenue issue judgment L.Ed lease liability lien ment net income pany payment Permanent Edition Petition petitioner plaintiff policies poration prior profits purpose question received reserve residuary estate Rev.Acts Revenue Act 1936 S.Ct Sam Katz Section settlor Sewall Key shareholders shares Social Security Act statute stockholders supra Tax Appeals Tax Court tax return taxable taxpayer tion transfer trust instrument U. S. Atty U.S.C.A. Int.Rev.Acts United Words and Phrases