American Federal Tax Reports, Volume 34

action affirmed agreement amended amount Amtorg assessed assets Asst beneficiary Circuit Court Circuit Judge Cite as 151 claim for refund Collector of Internal Commissioner of Internal community property Company computing contract corporation Court of Appeals death decedent decedent's decision deduction defendant deficiency determined District Court dividends estate tax evidence excess profits tax F.Supp facts federal filed fund gift gift tax grantor gross estate Helvering income tax interest Internal Revenue Code issue judgment L.Ed lease liability lien ment net income partnership payment Permanent Edition Petition to Review petitioner plaintiff preferred stock profits purchase question received reserve Rev.Acts Revenue Act S.Ct Section securities settlor Sewall Key shares sioner Stat statute Sun-Herald supra Tax Court tax purposes tax return taxable taxes paid taxpayer tion transaction transfer trust trust instrument U. S. Atty United wife