American Federal Tax Reports
Prentice-Hall, 1995 - Taxation
Ser. 2 contains unabridged federal and state court decisions arising under the Federal tax laws and previously reported in Prentice-Hall federal taxes.
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AFTR2d Parallel Citations Tables 11
Case Table for Volumes 7174 AFTR2d 51
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26 U.S.C. section 74 AFTR 9th Cir action affirmed AFTR 2d agent agreement alleged allowed amended amount appeal apply argues argument asserts assessment authority Bank bankruptcy Circuit Cite as 74 claim Code collection Comm Commissioner complaint conclude Corp corporate damages Debtor decision deductions defendant denied determination dismissed Dist district court evidence fact failed failure federal filed Form funds granted held income interest Internal Revenue issue Judge judgment July June jurisdiction jury lack levy liability lien limitations matter ment motion noted notice officer paid party payment penalty period person petition Plaintiff present proof provides pursuant reasonable received record Reference refund Reporter request responsible Rule Service statute summary judgment Supp Tax Court tax returns taxpayer tion transaction transfer trial Trustee United