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AFTR2d Parallel Citations Tables 11
Case Table for Volumes 8184 AFTR2d 51
Income Tax Decisions 995001
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26 U.S.C. section 84 AFTR action additional AFTR 2d agreement alleged allowed amended amount appeal apply argues argument asserts assessment August Bank bankruptcy basis Circuit Cite as 84 claim Code collection Comm Commissioner complaint concluded considered corporation damages debt debtor decision Defendant denied determination dismiss Dist district court employees entitled evidence fact failed federal filed finding Form funds granted held income individual interest Internal Revenue Internal Revenue Code issue Judge July June jurisdiction liability lien limitations loss March matter ment motion notice paid party payments penalty period Plaintiffs present proceeding pursuant reasons received record Reference refund Reporter request Rule Service statute summary judgment Supp Tax Court tax lien taxpayer tion tort transfer trial trust United