U.S. Tax Cases, Volume 99, Issue 2Commerce Clearing House, 2000 - Income tax 1935-42 decisions originally reported currently in the Standard federal tax service, and 1941-42 also in the Federal estate and gift tax service, and 19 - in the Federal excise tax reports. |
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Results 1-3 of 72
Page 89-674
... United States citizens who reside in the United States . See IRC , 26 U.S.C. §§ 1- 3 , 63 & 7701 ; In re Becraft , 885 F.2d at 548. Since neither exception applies in this case , the proper respondent is the United States of America ...
... United States citizens who reside in the United States . See IRC , 26 U.S.C. §§ 1- 3 , 63 & 7701 ; In re Becraft , 885 F.2d at 548. Since neither exception applies in this case , the proper respondent is the United States of America ...
Page 89-850
... United States are barred by the applica- ble statute of limitations.8 The United States argues that as sovereign , it is not bound by state statutes of limitation . See United States v . Sum- merlin [ 40-2 USTC ¶9633 ] , 310 U.S. 414 ...
... United States are barred by the applica- ble statute of limitations.8 The United States argues that as sovereign , it is not bound by state statutes of limitation . See United States v . Sum- merlin [ 40-2 USTC ¶9633 ] , 310 U.S. 414 ...
Page 90-339
... United States following the United States ' intervention in that action . In its Complaint in Intervention , the United States alleges that it has valid liens upon all the property and rights to property of Robert and Vickie Frese to ...
... United States following the United States ' intervention in that action . In its Complaint in Intervention , the United States alleges that it has valid liens upon all the property and rights to property of Robert and Vickie Frese to ...
Contents
Quraishi Sultan DCConn | 20 |
Citation CrossReference Table | 21 |
Stone Container Savannah River Pulp Paper Ct Internatl Trade 991 USTC 70107 | 89-7 |
Copyright | |
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9th Cir action affirm agreement alleged amended amount appeal argues argument Arnold assets Attorney Avis Back reference Bank bankruptcy court carryback Cartwright Circuit Judges Code Sec collection Commissioner conclusion corporation Cotler creditors crude oil debt debtor decision deductions Defendant deficiency delay damages determination discharge employees Entenmann's entitled evidence expenses fact federal tax lien filed fraud fraudulent conveyance government's income tax innocent spouse interest Internal Revenue Code Internal Revenue Service IRS's issue jeopardy assessment jurisdiction levy ment motion for summary motion to dismiss Nahama paid parties payments penalty petition petitioners Plaintiff pro se profit pursuant reasons record refund claim Robert Robert Arnold Rule sand oil shareholder sovereign immunity spendthrift trust statute of limitations summary judgment summons Supp Tax Court tax liability tax lien taxable taxpayer tion trial trust U.S. Branch U.S. Court U.S. Tax United unpub USTC