American Federal Tax ReportsPrentice-Hall, 1994 - Taxation |
Contents
AFTR2d Parallel Citations Tables 11 | 1969 |
Income Tax Decisions 94301 | 94-301 |
Estate Gift Tax Decisions 942319 | 94-2319 |
Copyright | |
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26 U.S.C. section 73 AFTR 9th Cir action affirmed AFTR2d alleged amended amount appeal argues argument asserts assessment attorney Atty Bank Bankr bankruptcy court Circuit Cite as 73 Comm Commissioner complaint contends Corp corporation creditors Debtor Decision for Govt deduction defendant defendant's deficiency denied determined Dist employees entitled equitable tolling evidence F.Supp fact failed filed funds granted Helen Hoffmann income tax interest Internal Revenue Code Internal Revenue Service IRS's issue Judge jurisdiction levy matter ment motion for summary motion to dismiss notice paid partnership party payment penalty person petition petitioner Plaintiff proceeding proof of claim provides pursuant record refund res judicata Rule Shanbaum sovereign immunity summary judgment Supp Tax Court tax liability tax lien Tax Reporter tax return taxable taxpayer tion trust United States Tax Wayno