American Federal Tax Reports
Prentice-Hall, 1999 - Taxation
Ser. 2 contains unabridged federal and state court decisions arising under the Federal tax laws and previously reported in Prentice-Hall federal taxes.
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83 AFTR action affirmed AFTR 2d agreement alleged Amendment American amount appeal apply argues argument asserts assessment authority Bank bankruptcy benefits cause chapter Circuit Cite as 83 claim Code collection Comm Commissioner concluded Corp corporation counsel counts debt debtor decision defendant denied determined discharge dismiss Dist district court documents employees ERISA evidence existence fact failed failure Federal filed Form funds granted held income Independent interest Internal Revenue Internal Revenue Code issue January Judge judgment July June jurisdiction liability lien limited March matter ment motion notice November October paid party payments penalty period plaintiff present proceeding pursuant reasonable received records refers refund Reporter rule secured Service statute summary judgment Supp Tax Court taxpayer tion tort trust United