U.S. Tax Cases, Volume 95, Issue 1Commerce Clearing House, 1995 - Income tax 1935-42 decisions originally reported currently in the Standard federal tax service, and 1941-42 also in the Federal estate and gift tax service, and 19 - in the Federal excise tax reports. |
From inside the book
Results 1-3 of 83
Page 87-301
... refund on the date the notice of deficiency was mailed to him . When the Tax Court determined the appropriate refund period underĀ§ 6511 ( b ) ( 2 ) , it deemed that Lundy had filed his claim for re- fund on September 26 , 1990 , the ...
... refund on the date the notice of deficiency was mailed to him . When the Tax Court determined the appropriate refund period underĀ§ 6511 ( b ) ( 2 ) , it deemed that Lundy had filed his claim for re- fund on September 26 , 1990 , the ...
Page 87-302
... refund ( September 26 , 1990 ) , the Tax Court would have had the authority to grant Lundy a refund . Still further , Lundy would have received his refund if the Commissioner of Internal Revenue had happened to send the notice of ...
... refund ( September 26 , 1990 ) , the Tax Court would have had the authority to grant Lundy a refund . Still further , Lundy would have received his refund if the Commissioner of Internal Revenue had happened to send the notice of ...
Page 87-303
... refund period ; un- like the current statute , however , the three - year period ran from the date on which the taxpayer filed his claim for refund or his petition for redetermination , and not from the date of the mailing of the notice ...
... refund period ; un- like the current statute , however , the three - year period ran from the date on which the taxpayer filed his claim for refund or his petition for redetermination , and not from the date of the mailing of the notice ...
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9th Cir action affirm agreement amended amount Apollo Apollo Computer appeal applied argues asserts assessment attorney Back references Bank bankruptcy bona fide purchaser carryback Circuit Judge claim for refund Code Sec Commissioner CCH Dec corporation debtor decision deduction defendant denied determination disallowed district court entitled equitable tolling Erhard evidence fact federal tax lien fees filed FMBC FSupp funds Gaws Geodesco income tax interest Internal Revenue Code Internal Revenue Service IRS's jurisdiction lease levy ment motion for summary notice of deficiency paid partner partnership party payment penalty Perlin person petition Petitioners placed in service plaintiffs prior pursuant reasonable regulations responsible Roger Gorham Rotable Spare Rule S.Ct Solargistics statute of limitations statutory summary judgment summons Tax Court tax liability tax returns taxable taxpayer tion trustee U.S. Court United United States Attorney USTC waiver