American Federal Tax Reports, Volume 2; Volume 78Prentice-Hall, 1997 - Taxation |
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Results 1-3 of 17
Page 96-5405
... equitable tolling . ΒΆ96-5109 Prupis & Petigrow v . Gilbertson , 501 U.S. 350 ( 1991 ) , makes plain , Irwin did not su- persede the necessity of determining whether the doctrine of equitable tolling can be reconciled with the particular ...
... equitable tolling . ΒΆ96-5109 Prupis & Petigrow v . Gilbertson , 501 U.S. 350 ( 1991 ) , makes plain , Irwin did not su- persede the necessity of determining whether the doctrine of equitable tolling can be reconciled with the particular ...
Page 96-5406
... equitably tolled due to the mental incom- petence of a taxpayer , section 6511 is structured in a manner that is inconsistent with equitable tolling . Oropallo , 994 F.2d at 28-31 . As the court in Oropallo noted , section 6511 ( a ) ...
... equitably tolled due to the mental incom- petence of a taxpayer , section 6511 is structured in a manner that is inconsistent with equitable tolling . Oropallo , 994 F.2d at 28-31 . As the court in Oropallo noted , section 6511 ( a ) ...
Page 96-6504
... equitable tolling applicable to suits against private defendants should also apply to suits against the United States , " but noting that the equitable tolling relief available to litigants in federal court is sparse ) ; compare ...
... equitable tolling applicable to suits against private defendants should also apply to suits against the United States , " but noting that the equitable tolling relief available to litigants in federal court is sparse ) ; compare ...
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26 U.S.C. section 78 AFTR 9th Cir action AFTR 2d alleged amount appeal April argues asserts assessment Bank bankruptcy court Boldface type refers cert Circuit Cite as 78 claim Comm Commissioner complaint contends Corp Corporation debtor Decision for Govt deduction defendant denied Dept determine Dist district court Docket documents employees equitable equitable tolling evidence F.Supp fact federal tax filed funds Ghandour interest Internal Revenue Code Internal Revenue Service IRS's Judge July June June 21 jurisdiction jury levy ment motion for summary notice paid party payment penalty person petition plaintiff pursuant refers to volume Rule S.Ct Sept Sierra Club sovereign immunity statute subrogation summary judgment summons Supp Tax Court tax liability tax lien Tax Reporter tax returns taxpayer tion Trust United States Tax Zuhones