U.S. Tax Cases, Volume 89, Issue 1Commerce Clearing House, 1989 - 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. |
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9th Cir action affirm agreement alleged amended amount Anti-Injunction Act apply argues Arthur Young asserted assessment Attorney Back references Bank bankruptcy benefit capital gain cert Circuit Judge claim Code Sec Commissioner CCH Dec Congress contends corporation court found Court of Appeals debtor decision deductions defendant defendant's deficiency denied determined district court dividend employee entitled evidence F.Supp fact federal tax fees filed funds government's granted interest Internal Revenue Code Internal Revenue Service issue jurisdiction jury levy loss ment motion for summary option paid parties partnership payment penalty plaintiff profit purpose pursuant reasonable record refund request responsible person Ringhaver Rule S.Ct sham Skalsky statute statute of limitations straddle subject matter jurisdiction summary judgment supra Tax Court tax liability tax lien tax protestor taxable taxpayer testimony tion transactions trial trust United United States Attorney USTC Vespe