Prentice-Hall ... Federal Tax Service Cumulative, Volume 3, Pages 20001-24808

abatement affirmed alleged allowed amended amount application attorney or agent authority Board of Tax C.B. Dec C.B. June certificate certiorari denied October Circuit Court Circular 230 claim for refund collection Commissioner of Internal Commissioner's corporation Court held Court of Appeals credit or refund Ct.Cl Ct.D deduction determined disallowed disbarment dismissed District Court effect enrolled attorney entitled erroneously evidence expiration fact Government income tax interest Internal Revenue issue Item judgment jurisdiction ment motion nonacquiescence October 13 overassessment payment pending period of limitation person petition for review petitioner power of attorney prior proceeding recovery refund claim refund or credit regulations res adjudicata Revenue Act Revised Statutes Rule S.Ct Service for 1934 statute of limitations suit Supp Supreme Court Tax Appeals tax liability tax paid Tax Rep Tax Service taxable taxpayer thereof tion transferee Treasury Department Trust U. S. Supreme Court United