U.S. Tax Cases, Volume 86, Issue 1Commerce Clearing House, 1986 - 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. |
Contents
Sun entered into a contract with Kinning 12 Bank first relied to its detriment on | 6 |
of the IRS agents did not assert its prior and 15 Banks letter dated November 5 1982 | 83-955 |
The December 22 1981 representations pursuant to 28 U S C 1346e and 26 U S C | 84-1 |
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2d Cir 5th Cir action affirmed agent alleged amended amount Anti-Injunction Act apply argues argument asserts assessed Back references Bank Bankruptcy cash cert Circuit Judge claim Code Sec collection Commissioner CCH Dec complaint Congress contends corporation debtor deduction defendant defendant's deficiency denied Department of Justice determination employees enforcement entitled evidence exempt F.Supp fact federal tax fees Fifth Amendment filed frivolous funds government's gross income indictment interest Internal Revenue Code Internal Revenue Service issue jurisdiction jury levy loan ment motion for summary motion to dismiss notice paid parties payment penalty person petitioner plaintiff pro se provides purpose pursuant reasonable received records refund reported responsible Rule statute summary judgment summons supra Tax Court tax liability tax lien taxable income taxpayer tion transaction trial U.S. District Court U.S. Tax United States Attorney USTC violation wages withholding withholding taxes