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. |
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10th Cir 2d 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 United United States Attorney unpub USTC violated Yoons