American Federal Tax Reports, Volume 2; Volume 72Prentice-Hall, 1993 - Taxation |
Contents
AFTR2d Parallel Citations Tables 11 | 93-4957 |
Income Tax Decisions 935001 | 93-5001 |
Estate Gift Tax Decisions 936705 | 93-6705 |
Copyright | |
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26 U.S.C. section 72 AFTR 9th Cir action AFTR2d agreement alleged amount appeal apply argues asserts assessment Atty Bank Bankr Bankruptcy Court Blohm Bokums Circuit Cite as 72 Code Comm Commissioner conclude contends Corp corporation court found creditors debtor deduction defendant denied determined Dist district court employee entitled evidence exempt F.Supp fact federal tax liens fees FICA taxes filed foreign tax credit funds government's income tax interest Internal Revenue Code Internal Revenue Service IRS's issue Judge July June jurisdiction jury levy litigation loan ment motion for summary overpayment paid partnership party payment penalties petition plaintiff prior provides pursuant Raven's Hollow record refund Rule statute summary judgment Supp Tax Court tax credit tax liability Tax Reporter tax returns taxable taxpayer tion transfer trial trust United States Tax withholding taxes