U.S. Tax Cases, Volume 99, Issue 1Commerce Clearing House, 1999 - 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. |
From inside the book
Results 1-3 of 78
Page 87-269
... IRS concedes that it wrongly assessed penalties against her . She is entitled , therefore , to summary judgment on this claim . The court rejects the IRS's suggestion that it dismiss this claim as moot instead of entering summary ...
... IRS concedes that it wrongly assessed penalties against her . She is entitled , therefore , to summary judgment on this claim . The court rejects the IRS's suggestion that it dismiss this claim as moot instead of entering summary ...
Page 87-468
... IRS's lien interest in plain- tiff's property . Unger calculated plaintiff's equity and thereby the IRS's lien interest based on plaintiff's declaration that he in- tended to keep his residence ; plaintiff's stated intention not to sell ...
... IRS's lien interest in plain- tiff's property . Unger calculated plaintiff's equity and thereby the IRS's lien interest based on plaintiff's declaration that he in- tended to keep his residence ; plaintiff's stated intention not to sell ...
Page 87-502
... IRS's interpreta- tion should be rejected because the IRS is unable to explain its standard . In particular , BMW argues that the IRS has been unable to explain ( 1 ) what kind of error will preclude a taxpayer from using the special ...
... IRS's interpreta- tion should be rejected because the IRS is unable to explain its standard . In particular , BMW argues that the IRS has been unable to explain ( 1 ) what kind of error will preclude a taxpayer from using the special ...
Contents
Case Table | 13 |
Income Tax Court Decisions 50101 | 87-50 |
Income Tax Court Decisions 50101 | 87-517 |
Copyright | |
3 other sections not shown
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10th Cir 9th Cir action Affirming alleged amount argues argument asserts assessment Attorney Back reference Bank bankruptcy court Bell Atlantic benefits Circuit Judges citing Code Sec conclusion constructive trust contract Corp corporation Court of Appeals debt debtor decision deduction defendant defendant's denied determined disclosure district court documents employee entitled ERISA evidence fact federal tax Fifth Amendment filed funds government's granted Hubbell income tax Independent Counsel interest Internal Revenue Code Internal Revenue Service IRS's issue jurisdiction levy ment motion for summary paid partnership party payment penalty petition Petitioners plaintiff pro se proof of claim pursuant quash reasonable records refund claims request Scholl shareholders sovereign immunity statute of limitations statutory subpoena summary judgment summons Tax Court tax liability tax lien tax return taxable taxpayer testimony tion trust U.S. Court U.S. Tax United unpub USTC