American Federal Tax ReportsPrentice-Hall, 1995 - Taxation |
From inside the book
Results 1-3 of 81
Page 94-5407
... person , by words spoken or written or by conduct , represents himself , or consents to another repre- senting him to any one , as a partner in an existing partnership or with one or more persons not actual partners , he is liable to ...
... person , by words spoken or written or by conduct , represents himself , or consents to another repre- senting him to any one , as a partner in an existing partnership or with one or more persons not actual partners , he is liable to ...
Page 94-6955
... person " under section 6672. The Court summarized the principles used to determine who is a " responsible person " as follows : Courts have generally given broad inter- pretation to the term " responsible per- son " under section 6672 ...
... person " under section 6672. The Court summarized the principles used to determine who is a " responsible person " as follows : Courts have generally given broad inter- pretation to the term " responsible per- son " under section 6672 ...
Page 94-7023
... person is liable if two separate requirements are present . First , the person must have the duty to col- lect , account for , and pay over any taxes imposed by the Code . Such a person is usually labeled by the courts as a " respon- sible ...
... person is liable if two separate requirements are present . First , the person must have the duty to col- lect , account for , and pay over any taxes imposed by the Code . Such a person is usually labeled by the courts as a " respon- sible ...
Contents
AFTR2d Parallel Citations Tables 11 | 94-4921 |
Case Table for Volumes 7174 AFTR2d 51 | 94-4927 |
Income Tax Decisions 945001 | 94-5001 |
Copyright | |
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26 U.S.C. section 74 AFTR 9th Cir action affirmed AFTR 2d alleged amended amount Anti-Injunction Act appeal argues asserts assessment attorney Bank bankruptcy court Bencs Cite as 74 Code Comm Commissioner complaint Corp corporate creditors damages Debtor Decision for Govt deductions defendant deficiency denied determination Dist district court District Judge evidence fact failed filed funds government's granted income tax interest Internal Revenue Service interpleader IRS's issue July June June 24 jurisdiction jury levy ment motion for summary motion to dismiss notice paid partnership party payment penalty person petition petitioners Plaintiff pro se proof of claim pursuant refund request responsible Rule Sept sovereign immunity statute summary judgment summons Supp Tax Court tax liability tax lien Tax Reporter tax returns taxable taxpayer tion transaction trial Trustee United States Tax