American Federal Tax Reports
Prentice-Hall, 1997 - 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 7179 AFTR2d TR2d 51
Income Tax Decisions 97301
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26 U.S.C. section 79 AFTR action addition AFTR 2d alleged amended amount appeal apply argues argument assessment authority Bank bankruptcy court Circuit Cite as 79 claim Code collection Comm Commissioner Company complaint conclusion Corp Corporation Court debt debtor Decision defendant denied Dept determine dismiss Dist District Court employees entitled Estate et al evidence F.Supp fact failed Federal filed finds Form funds granted interest Internal Revenue Internal Revenue Code IRS's issue Judge July June jurisdiction liability lien March matter ment motion notice Office Ohio paid party payment person plaintiff proceeding proof pursuant reasonable record refund Reporter Rule Sept Show signed summary judgment Supp Tax Court taxpayer tion Treasury trust United Wright