American Federal Tax ReportsPrentice-Hall, 1987 - Law reports, digests, etc |
Contents
VOLUME | 87-4879 |
Case Table for Volumes 5160 AFTR2d 51 | 87-4899 |
Income Tax Decisions 875001 | 87-5001 |
Copyright | |
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60 AFTR action addition AFTR2d amended amount appeal applied argues assessment assets Atty bank basis benefit capital Church Circuit Cite as 60 Cl.Ct claim Code collection Comm Commissioner conclusion considered Corp corporation costs debt decision deduction defendant denied determination Dist district court entitled establish evidence Exec exempt expenses F.Supp fact failed federal fees filed funds granted held holding income income tax interest Internal Revenue Internal Revenue Code issue Judge judgment July June jury liability lien limited loss ment motion notice operated paid parties payments person plaintiff present provides question reasonable received record refers refund regulation result rule S.Ct Security Service statute substantial suit Tax Court tax returns taxpayer tion transaction transfer trial trust United