American Federal Tax ReportsPrentice-Hall, 2004 - Taxation |
From inside the book
Results 1-3 of 81
Page 2003-5197
... issues . The United States now " advises the Court that there is no material issue of fact with re- spect to the four tax deductions [ in ques- tion , and therefore ] the Court should be able to determine the validity of those de ...
... issues . The United States now " advises the Court that there is no material issue of fact with re- spect to the four tax deductions [ in ques- tion , and therefore ] the Court should be able to determine the validity of those de ...
Page 2003-5237
... issue for appeal regarding the underlying liabil- ity is whether the IRS properly applied PCT's payments to the oldest , trust fund portions of the tax liabilities . If this spe- cific issue was not raised at the hearing , it cannot be ...
... issue for appeal regarding the underlying liabil- ity is whether the IRS properly applied PCT's payments to the oldest , trust fund portions of the tax liabilities . If this spe- cific issue was not raised at the hearing , it cannot be ...
Page 2003-6075
... issue preclusion does foreclose further consideration of an issue on which the district court has been " af- firmed . " However , the doctrine of claim " Ex I ΒΆ2003-5270 Cite as 92 AFTR 2d 2003-6070 Tax Court's continued. C. Debtors ...
... issue preclusion does foreclose further consideration of an issue on which the district court has been " af- firmed . " However , the doctrine of claim " Ex I ΒΆ2003-5270 Cite as 92 AFTR 2d 2003-6070 Tax Court's continued. C. Debtors ...
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5th Cir 92 AFTR action AFTR 2d agreement alleged Amendment amount appeal argues argument asserts assessment attorney Bktcy Ct Circuit Cite as 92 claim Code Comm'r Commissioner complaint Corp corporation Court found creditors debtor decision deduction defendant defendant's denied determination Docket documents Eastern Dist entitled ern Dist evidence fact Farkas Fed Appx federal tax filed findings funds Govt granted hearing income tax interest Internal Revenue Code Internal Revenue Service IRS's issue June jurisdiction Kanter Lisle ment Middle Dist motion for summary Northern Dist partnership party payment penalty person petition plaintiffs pro se provides pursuant received records request Rule sovereign immunity statute STJ's summary judgment Supp Tax Court tax liability tax lien Tax Reporter tax returns taxable taxpayer Texas Tilley tion transaction trial trust U.S. District Court UNITED STATES DISTRICT United States Tax