American Federal Tax Reports, Том 30

affirmed amended amount assessed assets Asst Atty basis beneficiaries Board of Tax bonds capital stock certiorari Circuit Judge claim for refund Coca-Cola Company Code Commis Commissioner of Internal Company computing Congress contract corporation corpus Court of Appeals death decedent December 31 decision deduction deficiency dends determining distribution District earnings estate tax executors fact federal filed gift gift tax gross estate gross income held Helvering Hogle income tax interest Internal Revenue issue June 30 L.Ed liability lien loss ment net income paid partnership payment Permanent Edition petition petitioner plaintiff policies preferred stock prior profits purpose question received Rev.Acts Revenue Act 1936 S.Ct Section settlor Sewall Key shares Stat statute statutory stockholders supra Tax Appeals tax return taxable taxpayer testator tion transaction trust trust instrument U.S.C.A. Int.Rev.Acts Words and Phrases