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AFTR2d Parallel Citations Tables 9
Case Table for Volumes 5153 AFTR2d 51
Income Tax Decisions 84301
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53 AFTR action addition AFTR 2d agents agreement allowed amended amount appeal apply argues argument assessment Atty authority Bank basis benefit Circuit Cite as 53 claim Code collection Comm Commissioner concluded Congress constitutional corporation costs Count decision deduction defendant denied determined dismiss Dist district court enforcement escrow established evidence exempt expenses F.Supp fact failed failure federal fees filed granted held income tax interest Internal Revenue Internal Revenue Code issue Judge judgment jury lease liability limitations meaning ment motion notice opinion paid parties partnership payment penalty period person petitioners plaintiffs present produce provides question reasonable received records Reference refund regulations request respect responsible rule Service statute suit summons supra Tax Court tax return taxable taxpayer tion trial trust United