American Federal Tax ReportsPrentice-Hall, 1999 - Taxation Ser. 2 contains unabridged federal and state court decisions arising under the Federal tax laws and previously reported in Prentice-Hall federal taxes. |
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Contents
FTR First and Second Series Cross Reference Citations | 1989 |
Case Table for Volumes 8183 AFTR2d | 1997 |
Income Tax Decisions | 99-301 |
Copyright | |
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83 AFTR action affirmed AFTR 2d agreement alleged Amendment amount appeal apply argues argument asserts assessment authority Bank bankruptcy benefit cause chapter Circuit Cite as 83 claim Code collection Comm Commissioner complaint conclusion corporation counsel counts debt debtor decision defendant denied determined discharge dismiss Dist district court documents employees ERISA evidence existence fact failed failure Federal filed finding Form funds granted held income Independent interest Internal Revenue Internal Revenue Code issue Judge judgment June jurisdiction jury liability lien limited loan March matter ment motion noted notice paid party payment penalty period person plaintiff present proceeding pursuant reasonable received records Reference refund Reporter result rule secured Service Special statute summary judgment Tax Court taxpayer tion tort trust United