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AFTR2d Parallel Citations Tables 11
Case Table for Volumes 6163 AFTR2d 51
Income Tax Decisions 89301
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63 AFTR action addition AFTR2d allowed amended amount appeal apply argues argument asserted assessment Atty authority Bank bankruptcy benefit cause Circuit Cite as 63 claim Code collection Comm Commissioner conclusion Congress considered corporation costs debtor decision deductions defendant deficiency denied determined dismiss Dist district court entered entitled evidence expenses F.Supp fact failed federal filed funds granted held holding income income tax intent interest Internal Revenue Internal Revenue Code issue Judge judgment levy liability lien limited loss matter meaning ment method motion notice opinion paid parties payment penalty person plaintiff position present profit pursuant question reasonable received records Reference refund reported request respect result rule S.Ct Service statute summary Tax Court taxable taxpayer tion transactions trial trust United