American Federal Tax ReportsPrentice-Hall, 1998 - Taxation |
From inside the book
Results 1-3 of 72
Page 97-7931
... fund taxes out of the debtor's assets indicated the funds had been held in trust for the IRS . Begier , 496 U.S. at 62. In this case , the Debtor made no such voluntary payment with the dis- puted funds , and the IRS admits that its ...
... fund taxes out of the debtor's assets indicated the funds had been held in trust for the IRS . Begier , 496 U.S. at 62. In this case , the Debtor made no such voluntary payment with the dis- puted funds , and the IRS admits that its ...
Page 97-8030
... funds " doctrine simply is not present . In addition to the absence of personal fault , a policy rationale akin to that ex- pressed in Slodov and Kinnie counsels against applying the " after - acquired funds " doctrine in the instant ...
... funds " doctrine simply is not present . In addition to the absence of personal fault , a policy rationale akin to that ex- pressed in Slodov and Kinnie counsels against applying the " after - acquired funds " doctrine in the instant ...
Page 97-8033
... funds levied by the Internal Revenue Service ( " IRS " ) 20 days prior to the involuntary petition are property of ... funds weren't property of bankruptcy estate where IRS's pre - petition levy divested debtor of its interest in funds ...
... funds levied by the Internal Revenue Service ( " IRS " ) 20 days prior to the involuntary petition are property of ... funds weren't property of bankruptcy estate where IRS's pre - petition levy divested debtor of its interest in funds ...
Other editions - View all
Common terms and phrases
26 U.S.C. section 80 AFTR 9th Cir action AFTR 2d alleged amended amount appeal applied April argues argument asserted assessment Aversa Bank bankruptcy court Boldface type refers Church of Scientology Cite as 80 claim Code Comm Commissioner Company complaint Corp Corporation Count Debtor Decision for Govt deduction defendant denied Dept determination dismiss Dist district court Docket documents evidence F.Supp Fed Cl fees filed funds Furkin income tax Insurance Internal Revenue Service IRS's issue July June June 24 jurisdiction jury Leasing loan loss March ment Mortgage motion for summary Ohio parties payment plaintiff provides pursuant QTIP record refers to volume refund Ross Group Rule Sept Sharp County statute summary judgment Tate & Lyle tax liability Tax Reporter tax returns taxpayer tion Treas Treasury trial Trust United States Tax