U.S. Tax Cases, Volume 84, Issue 1Commerce Clearing House, 1984 - Income tax 1935-42 decisions originally reported currently in the Standard federal tax service, and 1941-42 also in the Federal estate and gift tax service, and 19 - in the Federal excise tax reports. |
Contents
ing the Tax Court 45 TCM 507 CCH Dec 39823M T C Memo 198320 | 3-20 |
Failure to file Negligent underpayment Constitutional claims Failure to | 84-72 |
appeal The court awarded double costs to the IRS under Rule 38 of the Federal Rules | 84-282 |
Copyright | |
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Common terms and phrases
5th Cir action agents alleged amount apply argues argument assertion assessment Back references Bank Bob Jones University cert civil claim Code Sec collateral estoppel Commissioner CCH Dec Congress constitutional corporation Declaratory Judgment deduction defendant defendant's deficiency denied Department of Justice determination District Judge evidence exempt expenses fact federal tax fees Fifth Amendment filed frivolous FSupp funds gift tax government's income tax return interest Internal Revenue Code Internal Revenue Service issue jurisdiction jury lease levy lien loan Marabelles ment motion for summary notice paid partnership party payments penalty percentage depletion person petition petitioners plaintiff premiums pro se produce provides purpose pursuant quash records refund rule Section statute statutory suit summary judgment summons Supp supra Synanon Tax Court tax liability tax protest taxable income taxpayer tion trade or business trial U. S. District Court United States Attorney USTC violation