American Federal Tax ReportsPrentice-Hall, 1984 - Law reports, digests, etc |
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Results 1-3 of 71
Page 84-384
... conclude that ESCO has met the first prong of the " all - events " test . I conclude , however , that ESCO does not satisfy the second prong , that the amount be determinable with reasonable accuracy . In Kaiser Steel , the Court ...
... conclude that ESCO has met the first prong of the " all - events " test . I conclude , however , that ESCO does not satisfy the second prong , that the amount be determinable with reasonable accuracy . In Kaiser Steel , the Court ...
Page 84-895
... concludes that neither the 125.62 - acre ranch nor the 18.3 - acre tract were pur- chased or held primarily for sale ... conclude that Mr. Williams did not hold the prop- erty primarily for sale . D. J. Williams ' atti- tude was to hold ...
... concludes that neither the 125.62 - acre ranch nor the 18.3 - acre tract were pur- chased or held primarily for sale ... conclude that Mr. Williams did not hold the prop- erty primarily for sale . D. J. Williams ' atti- tude was to hold ...
Page 84-1140
... conclude that the Ardmore evidence was improperly admitted ; such evidence had little proba- tive weight and did not connect any of the appellants to the Ardmore incident by clear and convincing evidence . For the same reasons , however ...
... conclude that the Ardmore evidence was improperly admitted ; such evidence had little proba- tive weight and did not connect any of the appellants to the Ardmore incident by clear and convincing evidence . For the same reasons , however ...
Contents
AFTR2d Parallel Citations Tables 9 | 84-263 |
Case Table for Volumes 5153 AFTR2d 51 | 84-269 |
Income Tax Decisions 84301 | 84-301 |
Copyright | |
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2d Cir 53 AFTR 9th Cir action AFTR 2d agents agreement alleged amount appeal apply Arcy argues asserts assessment Bank basis Bob Jones University cert Circuit Judge Cite as 53 Cl.Ct claim Comm Commissioner Congress constitutional Corp corporation Decision for Govt deduction defendant defendant's denied determined dismiss Dist District Judge employees enforcement evidence exempt expenses F.Supp fact federal tax fees Fifth Amendment filed frivolous government's income tax interest Internal Revenue Code Internal Revenue Service issue jurisdiction lease lien Marabelles ment P-H Fed P-H Memo TC paid parties partnership payment penalty percentage depletion person petitioners Pick City plaintiffs provides purpose pursuant quash received records refund rule S.Ct Section statute statutory summary judgment summons supra Tax Court Tax Div tax liability taxpayer testimony tion trade or business Treas trial U.S. Atty U.S. District Court United