American Federal Tax Reports, Volume 2; Volume 64Prentice-Hall, 1990 - Taxation |
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Results 1-3 of 79
Page 89-5148
... argument is an attempt to broaden the " sham " exception or fashion a new exception , we reject the argument . B. Risk Distribution Treating the Humana affiliates and Health Care Indemnity as separate entities and rejecting the economic ...
... argument is an attempt to broaden the " sham " exception or fashion a new exception , we reject the argument . B. Risk Distribution Treating the Humana affiliates and Health Care Indemnity as separate entities and rejecting the economic ...
Page 89-5158
... argument on an assertion that the government introduced evidence that other drug dealers invested in Kalamazoo Home Theater to support a theory that the investment was a sham . This assertion is belied by the district court's ruling ...
... argument on an assertion that the government introduced evidence that other drug dealers invested in Kalamazoo Home Theater to support a theory that the investment was a sham . This assertion is belied by the district court's ruling ...
Page 89-5178
... argument is untimely . Plain- tiffs did not raise it in their refund request , the complaint , the statement of issues , plaintiffs ' memorandum of fact and law , nor did they make this argument during the pretrial conference on May 31 ...
... argument is untimely . Plain- tiffs did not raise it in their refund request , the complaint , the statement of issues , plaintiffs ' memorandum of fact and law , nor did they make this argument during the pretrial conference on May 31 ...
Contents
AFTR2d Parallel Citations Tables 11 | 89-4965 |
Case Table for Volumes 6164 AFTR2d 51 | 89-4973 |
Income Tax Decisions 895001 | 89-5001 |
Copyright | |
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64 AFTR 9th Cir action affirmed AFTR2d agreement alleged amended amount Appellee argues argument asserted assessment Bank bankruptcy Bobbie Morgan cert Circuit Judge Cite as 64 claim Comm Commissioner contends Corp corporation court finds creditors debtor Decision for Govt deductions defendant defendant's deficiency denied determined disallowance Dist district court documents employee evidence expenses F.Supp fact federal tax lien filed Fulani funds government's gross Humana Inc income tax income tax returns interest Internal Revenue Code Internal Revenue Service IRS's issue jurisdiction jury lease Lerches loan ment Mining Tax motion for summary nonmember notice paid parties partner partnership payer payment penalty person petition petitioners PH Fed plaintiff prior priority pursuant reasonable record refund rule S.Ct statute summary judgment Tax Court tax liability tax lien taxable taxpayer testimony tion transactions Treas trial trust United UNRS Westaire