American Federal Tax ReportsPrentice-Hall, 1999 - Taxation |
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10th Cir 26 U.S.C. section 83 AFTR 9th Cir action affirmed AFTR 2d alleged Amendment amount April argues argument asserts assessment Bank bankruptcy court benefit Bktcy Ct chapter Cite as 83 Comm Commissioner complaint constructive trust Corp corporation Court of Appeals debt debtor Decision for Govt deduction defendant denied determined discharge district court Docket documents Eastern Dist employees evidence fact Fifth Amendment filed funds granted Hubbell income tax Independent Counsel interest Internal Revenue Code Internal Revenue Service IRS's issue jurisdiction jury loan ment money laundering motion to dismiss paid party payment penalty plaintiff Preslars priority pro se proof of claim pursuant records Reference refund remand Southern Dist statute subpoena summary judgment summons Supp Tax Court tax liability tax lien Tax Reporter tax return taxable taxpayer tion trust U.S. Court United States Tax violation