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AFTR2d Parallel Citations Tables
Case Table for Volumes 6170 AFTR2d 51
Income Tax Decisions 925001
2 other sections not shown
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70 AFTR action affirmative AFTR2d agree allowed amended amount appeal apply argues argument asserted assessment authority Bank bankruptcy benefit Church Circuit Cite as 70 claim Code collection Comm Commissioner concluded considered Corp corporation costs counts decision deduction defendant deficiency denied determination Dist district court employees entitled evidence expenses F.Supp fact failed failure federal fees filed Form funds granted held holding income interest Internal Revenue Internal Revenue Code investment issue Judge jury liability lien limited losses matter ment motion notice officer paid parties payment penalty period person plaintiff position present question reasonable received record Reference refund Reporter request reserves responsible Rule Scientology Service statute summary judgment Tax Court tax return taxpayer testimony tion transaction trial trust United violation