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 additional AFTR2d alleged allowed amended amount appeal apply argues argument asserts assessment authority Bank Bankruptcy cause Circuit Cite as 73 claim Code collection Comm Commissioner complaint concluded contract Corp corporation creditors Debtor decision deduction defendant denied determined dismiss Dist district court entitled evidence fact failed federal filed finds funds further granted held holding income income tax interest Internal Revenue Internal Revenue Code issue Judge jurisdiction levy liability limitations matter ment motion noted notice objection paid party payment penalty period person Plaintiff present proceeding proof provides pursuant reasonable received record Reference refund Reporter request responsible Rule statute suit summary judgment Supp Tax Court taxpayer tion trust United United States Tax