Prentice-Hall ... Federal Tax Service Cumulative, 第 3 卷，第 20001-24808 頁

action additional affirmed alleged allowed amended amount application assessment attorney or agent authority Board of Tax Bureau C.B. Dec C.B. June certificate certiorari denied Circuit claim for refund collection collector Commissioner Committee copy corporation Court Ct.Cl Ct.D decision deduction deficiency determined dismissed District Division effect enrolled entitled evidence expiration fact filed final Form Government ground hearing held included income interest Internal Revenue issue Item judgment jurisdiction letter liability limitation March matter ment motion notice October opinion original overpayment paid parties payment period person petition petitioner power of attorney practice present prior proceeding question reason received record recover recovery refund claim regulations respect Revenue Act Rule S.Ct showing signed statute subsequent sufficient suit Supp Tax Appeals Tax Rep Tax Service taxable taxpayer thereof tion Treasury Department Trust United unless