American Federal Tax Reports, Volum 35

action affirmed agreement amended amount annuity appellee assessed assets Asst Bank beneficiaries capital certiorari Circuit Court Circuit Judge Cite as 158 Cite as 67 claim for refund Collector of Internal Commissioner of Internal Company contract contractor corporation corpus Court of Appeals death decedent decedent's decision deduction defendant deficiency determined distribution District Court dividends earnings employees entitled Epsen estate tax evidence excess profits tax F.Supp facts Federal filed gross income held Helvering income tax independent contractor interest Internal Revenue Code judgment L.Ed lien Living Trust loss ment operation partnership payment Permanent Edition petition petitioner plaintiff purchase question received Revenue Act S.Ct Section settlor Sewall Key shares Social Security Act statute stockholders supra Tax Court taxable taxes paid taxpayer testator thereof tion transfer trust estate trust instrument U. S. Atty United Warwick Hotel wife