Tax Court Memorandum Decisions, Volume 34
Commerce Clearing House, 1976 - Taxation
Contains the full texts of all Tax Court decisions entered from Oct. 24, 1942 to date, with case table and topical index.
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addition to tax AFTR 2d agreement alimony amount assets Audrey Bank capital gain cash certiorari charitable Cite as f claimed Commissioner Company corporation County debt decedent Decision deduction divorce Docket entitled expenses Federal income tax filed FINDINGS OF FACT funds Grant County gross income Harrison County held Holdeen income tax return interest Internal Revenue Code Internal Revenue Service investment issue Janet Adams January joint liability loan loss MEMORANDUM FINDINGS ment mortgage mortgage loan notice of deficiency P-H Fed P-H Memo TC paid parties payments percent peti petition petitioner petitioner's prior profit purchase pursuant Ray Allen received record residence Respondent determined respondent's Robert shareholders shares Sportcraft Homes stipulated supra T.C. Memo Tax Court tax return taxpayer TC Memo timber contracts tion tioner Tisbey trade or business transfer trust Warren Fox wife