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AFTR2d Parallel Citations Tables
Income Tax Decisions 935001
Estate Gift Tax Decisions 936705
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26 U.S.C. section 72 AFTR action addition AFTR2d agree agreement amount appeal apply argues asserts assessment authority Bank bankruptcy benefit Circuit Cite as 72 claim Code collect Commissioner conclude Corp corporation costs creditors debtor decision deduction defendant deficiency denied determined Dist district court documents employee entitled evidence existence fact failed federal fees filed Form funds granted held holding income income tax interest Internal Revenue Internal Revenue Code issue Judge July June levy liability limitations loan loss matter ment motion notice paid partnership party payment penalties period person plaintiff prior production provides pursuant Quaker question reasonable received record Reference refund Reporter responsible result Rule Service statute summary judgment Supp Tax Court tax lien taxpayer tion transfer trial trust United