American Federal Tax Reports, Том 26

affirmed amended amount assessment assets Asst AUGUSTUS N basis beneficiaries Board of Tax bonds certiorari Circuit Court Circuit Judges claim for refund Collector of Internal Commissioner of Internal computing Congress contract corporation Court of Appeals death debt decedent decedent's decision deduction defendant deficiency depreciation determined District Court dividends entitled estate tax excess profits taxes F.Supp fact federal filed fund gift tax grantor gross estate Helvering income tax interest Internal revenue judgment June 30 L.Ed liability lien loss ment net income overpayment parties payment Permanent Edition petition petitioner plaintiff preferred stock prior profits taxes purchase question received res judicata Rev.Acts Revenue Act 1934 S.Ct Section settlor shares sioner Stat statute Steamship Company stockholders supra Tax Appeals tax return taxable taxes paid taxpayer thereof tion transfer trust trust instrument U. S. Atty Words and Phrases worthless