American Federal Tax Reports

55 AFTR 9th Cir action AFTR2d agent alleged amount appellants Appellee apply argues assessment assets attorney attorney's fees award Bank cert Circuit Judge Cite as 55 Cl.Ct claim Comm Commissioner complaint Cong Corp corporation costs Decision for Govt deduction defendant denied determination dismiss Dist District Judge documents employees enforcement entitled expenses F.Supp fact FERC Fifth Amendment filed frivolous funds granted income tax interest Internal Revenue Code Internal Revenue Service interpleader issue jurisdiction loan ment notice P-H Fed P-H Memo TC paid parties payment penalty person petition petitioners plaintiff prior pro se provides pursuant quash reasonable records refund regulations request Rule S.Ct shareholders statute summary judgment summons supra Tax Court Tax Div tax liability tax lien taxable taxpayer tion transaction U.S. Atty U.S. Court U.S. District Court United violation