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AFTR2d Parallel Citations Tables 11
Case Table for Volumes 8186 AFTR2d 51
Income Tax Decisions 20005001
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26 U.S.C. section 86 AFTR action AFTR 2d alleged amended amount appeal apply argues argument asserts assessment August Bank bankruptcy Bktcy cause Circuit Cite as 86 claim Code collection Comm Commissioner complaint conclusion Corp costs Count Debtor decision deductions defendants denied determine dismiss Dist district court Eastern entitled evidence fact failed failure federal fees filed finding Form funds granted held income interest Internal Revenue Internal Revenue Code issue John Judge July June jurisdiction liability lien limitations loss March matter ment motion notice November October paid paragraph partnership party payments period person Plaintiffs prior pursuant reasons received record Reference refund regulations Reporter returns Rule September Service Show Southern statute summary judgment Supp Tax Court tax lien taxpayer tion trust United