Cases and Materials on Federal Income Taxation

9th Cir allowed amount annuity applied asset bad debt basis benefit business expenses capital gain cash certiorari charitable Circuit claim Comm Commissioner of Internal community property compensation Congress contract corporation cost Court held Court of Appeals decision depletion depreciation determined disallowed dividends duction employee exclusion exempt expenditures fact fair market value federal income tax gift gross income Helvering imputed income incurred interest Internal Revenue Code Internal Revenue Service investment L.Ed lease loan loss meals ment method NOTES ordinary and necessary ordinary income paid payments petitioner petitioner's Problem profit purchase question receipts received Regs Regulations respondent result return of capital Revenue Act rule S.Ct salary Sixteenth Amendment sold statute statutory supra Tax Court tax law tax return taxable income taxation taxpayer tion trade or business transaction United wife