American Federal Tax ReportsPrentice-Hall, 1998 - Taxation |
From inside the book
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Page 97-5168
... suit against the IRS is actually a suit against the U.S. The IRS is not subject to suit " since the Congress has not consti- tuted the Treasury Department or any of its divisions or bureaus as a body corporate and has not authorized ...
... suit against the IRS is actually a suit against the U.S. The IRS is not subject to suit " since the Congress has not consti- tuted the Treasury Department or any of its divisions or bureaus as a body corporate and has not authorized ...
Page 97-5566
... suits - prerequisites 1. Refund to suit - administrative claim ; standing . Refund suit taxpayer filed on behalf of herself and " all other persons and entities who paid federal taxes " was properly dis- missed for failure to file ...
... suits - prerequisites 1. Refund to suit - administrative claim ; standing . Refund suit taxpayer filed on behalf of herself and " all other persons and entities who paid federal taxes " was properly dis- missed for failure to file ...
Page 97-5567
... suit is legally frivolous and beyond our subject matter jurisdiction for that reason . See Bell v . Hood , 327 U.S. 678 , 682-83 , 66 S. Ct . 773 , 776 ( 1946 ) ; see also , e.g. , Beauchamp v . Sullivan , 21 F.3d 789 , 790 ( 7th Cir ...
... suit is legally frivolous and beyond our subject matter jurisdiction for that reason . See Bell v . Hood , 327 U.S. 678 , 682-83 , 66 S. Ct . 773 , 776 ( 1946 ) ; see also , e.g. , Beauchamp v . Sullivan , 21 F.3d 789 , 790 ( 7th Cir ...
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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