American Federal Tax Reports, Volume 2; Volume 71Prentice-Hall, 1993 - Taxation |
Contents
AFTR2d Parallel Citations Tables | 93-977 |
Income Tax Decisions 93301 | 93-301 |
Estate Gift Tax Decisions 932145 | 93-2145 |
Copyright | |
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71 AFTR action addition AFTR2d alleged allowed amended amount appeal apply argues argument asserts assessment Atty authority Bank bankruptcy cause Circuit Cite as 71 claim Code collection Commissioner conclusion corporation costs creditors debtor decision deduction defendant deficiency denied deposit determine dismiss Dist district court employees entitled establish evidence fact failed federal filed funds granted held income tax interest Internal Revenue Internal Revenue Code issue Judge jurisdiction levy liability lien limitations matter ment motion notice paid party payment penalty period person petition plaintiff present priority proceeding proof provides pursuant reasonable received record Reference refund regulation Reporter responsible rule Service statute suit summary judgment Supp Tax Court tax lien tax return taxpayer tion trial trust United