The Tax Fortnighter Annual

aff'g agreement Allowed cont amount ANNUAL T.F. Appeals affirms applicable assets bad debt bank beneficiary business expenses capital gain carryback cash CCH Dec CCH Estate Tax Certiorari Code Commissioner determined Commissioner's concur contract corporation cost Court held Court of Appeals death decedent decedent's deduction deficiency depreciation Disallowed cont distribution DISTRICT COURT District Judge dividends employee entitled Estate Tax Reporter excess profits tax Exempt fair market value filed fraud funds gift gift tax gross estate gross income holds I.R.C. not relevantly included income tax interest issue lease liability loan loss marital deduction ment ordinary income paid partnership payer payments premiums prior purchase purposes pursuant real estate receipts refund relevantly different-Ed Reported in full shares sold statute stockholders Supp sustains the Commissioner T.C. Memo TAX COURT taxable Taxpayer appealed tion transaction transfer trust wife