American Federal Tax Reports
Prentice-Hall, 1996 - 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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AFTR2d Parallel Citations Tables 11
Case Table for Volumes 7177 AFTR2 51
Income Tax Decisions 96301
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26 U.S.C. section 77 AFTR 9th Cir action AFTR 2d agreement amended amount appeal apply argues argument asserted assessment Bank bankruptcy Circuit Cite as 77 claim Code collection Comm Commissioner Company concluded Corp Corporation damages debtor decision deduction defendant deficiency denied determination dismiss Dist district court Estate evidence F.Supp fact failed federal fees filed finding Form funds granted held holding income interest Internal Revenue Internal Revenue Code issue Judge judgment July June jurisdiction letter levy liability lien limitations loss March matter ment motion noted notice paid parties partnership payment period person Petitioner plaintiff present proceeding reasons received record refers refund Reporter Rule Sept Service statute suit summary Tax Court taxpayer tion trial trust United