American Federal Tax Reports, Volume 2; Volume 61Prentice-Hall, 1988 - Taxation |
Contents
AFTR2d Parallel Citations Tables 11 | 88-285 |
Income Tax Decisions 88301 | 88-301 |
Estate Gift Tax Decisions 881321 | 88-1321 |
Copyright | |
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61 AFTR action AFTR2d allowed amendment amount appeal apply argues assessment assets Atty authority Bank bankruptcy Church Circuit Cite as 61 claim Code collection Commissioner concluded corporation costs debtor decision deduction defendant denied determined district court employees enforcement established evidence expenses F.Supp fact failed federal filed finds funds further granted held holding income income tax interest Internal Revenue Internal Revenue Code issue Judge judgment jury levy liability lien limited loan loss matter ment mortgage motion notice opinion paid parties payment penalty period person plaintiffs position present proceeding profit provides purchase question reasonable received record Reference refund request respect result Rule Service statute suit summons Tax Court tax returns taxpayer tion transaction transfer trial trust United violation