American Federal Tax Reports, Volume 16Prentice-Hall, 1936 |
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26 USCA affirmed agreement Agricultural Adjustment Act allowed amended amount applicable assessment assets Asst basis beneficiary Board of Tax capital cash cent Circuit Court Circuit Judge claim for refund collector Commis Commissioner of Internal computing Congress corporation cost Court of Appeals death decedent December 31 decision deduction defendant deficiency determined dividend entitled estate tax excess profit tax executor fact February 28 filed Galveston gross income held Helvering income tax interest Internal revenue 25 issued January 31 lease lessor liability loss market value ment overassessment overpayment pany partnership payment period petition petitioner plaintiff poration prior purchase purpose question received redetermining Revenue Act 1928 settlor Sewall Key Shamrock Oil shares sioner sold Stat statute stockholders Supp supra Tax Appeals tax imposed tax return taxable taxpayer thereof tion transaction transfer trust United waiver Wharf Company Wideman