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FTR First and Second Series Cross Reference Citations
ase Table for Volumes 7178 AFTR2d 51
come Tax Decisions 965001
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26 U.S.C. section 78 AFTR 9th Cir action AFTR 2d agreement alleged amount appeal apply argues argument asserts assessment authority Bank bankruptcy Circuit Cite as 78 claim Code collection Comm Commissioner Company complaint conclude Corp Corporation debtor decision defendant denied determine dismiss Dist district court documents et al evidence F.Supp fact failed federal filed finds Form funds granted held income income tax interest Internal Revenue Internal Revenue Code issue Judge July June jurisdiction liability lien limitations March matter ment motion notice paid party payment period person petition plaintiff pursuant reasonable received record refers refund Reporter request responsible Rule Sept statute suit summary judgment summons Tax Court taxpayer tion Trust United volume