American Federal Tax Reports, Volume 2; Volume 68Prentice-Hall, 1991 - Taxation |
Contents
AFTR2d Parallel Citations Tables 11 | 91-4945 |
Case Table for Volumes 6168 AFTR2d 51 | 91-4955 |
Income Tax Decisions 915001 | 91-5207 |
Copyright | |
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68 AFTR action affirmed AFTR2d agree alleged allowed amended amount appeal apply argues argument assessment assets Atty authority Bank basis believe charged Circuit Cite as 68 claim Code Comm Commissioner conclude consider Constitution conviction Corp corporation counts decision deductions defendant deficiency denied determination Dist district court establish evidence F.Supp fact failed failure federal fees filed funds granted held holding included income tax indicated instruction interest Internal Revenue Internal Revenue Code issue Judge judgment jury liability limited loss matter ment motion noted notice objection opinion paid parties partnership payments penalty period plaintiffs position present profit question reasonable received record Reference refund result rule Service statute substantial summary Tax Court tax return taxpayer term testimony tion transaction trial United