American Federal Tax Reports
Prentice-Hall, 1998 - 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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26 U.S.C. section 81 AFTR action affirmed AFTR 2d agent agreement alleged allowed amended amount appeal apply argues argument assessment authority Bank bankruptcy Circuit Cite as 81 claim Code collection concluded constitute corporation counts debt Debtor decision defendant defendant's denied determined dismiss Dist district court documents entitled establish evidence existence fact failed failure federal filed funds granted held income tax interest Internal Revenue Internal Revenue Code issue Judge jurisdiction jury lack levy liability lien limitations March matter ment motion notice objections paid party payment period person plaintiff present produce pursuant question reasonable received record Reference refund Reporter request responsible result Rule seeking Service statute summary judgment Supp tax return taxpayer tion transfer trial trust United