U.S. Tax Cases, Volume 98, Issue 1Commerce Clearing House, 1998 - Income tax 1935-42 decisions originally reported currently in the Standard federal tax service, and 1941-42 also in the Federal estate and gift tax service, and 19 - in the Federal excise tax reports. |
From inside the book
Results 1-3 of 64
Page 83-291
... assessment . The Kosses , however , pre- sent a distinct case . Although they took an ap- peal , they did not post an appeal bond , and therefore their notice of appeal did not stay any assessment or collection of the deficiency once ...
... assessment . The Kosses , however , pre- sent a distinct case . Although they took an ap- peal , they did not post an appeal bond , and therefore their notice of appeal did not stay any assessment or collection of the deficiency once ...
Page 83-722
... assessment in the ordinary manner . " The plaintiffs do not dispute that the IRS can pursue collection on a proper assessment which post - dates the mis- taken refund . It is true that the language in the legislative history appears ...
... assessment in the ordinary manner . " The plaintiffs do not dispute that the IRS can pursue collection on a proper assessment which post - dates the mis- taken refund . It is true that the language in the legislative history appears ...
Page 84-177
... assessment was a " prompt assessment , " because , she says , prompt assessments were always made manually , mean- ing by hand delivery or certified mail . Plaintiffs do not dispute that a suppression code would not have affected the ...
... assessment was a " prompt assessment , " because , she says , prompt assessments were always made manually , mean- ing by hand delivery or certified mail . Plaintiffs do not dispute that a suppression code would not have affected the ...
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Common terms and phrases
10th Cir 9th Cir action affirm alleged amended amount appeal argues asserts assessment attorney Back references Bank Bankruptcy Court captive insurer CCH Dec citing Code Sec Commissioner complaint Congress contends contract Corp corporation creditors cruzeiros debt Debtor decision deductions defendant defendant's deficiency denied determined disclosure documents employees entitled equitable tolling evidence exempt fact failed federal tax filed funds granted income tax interest Internal Revenue Code Internal Revenue Service IRS's issue jurisdiction Kidde levy litigation Macardican ment motion for summary notice paid partnership party payment penalties percentage depletion person petition plaintiff pro se proof of claim pursuant reasonable record refund request Rule sovereign immunity statute statutory summary judgment summons Supp tar sands Tax Court tax credit tax liability tax lien tax return taxable taxpayer tion Treas trust Tucker U.S. Court United United States Attorney unpub USTC violated Yoons