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 75
Page 83-656
... ment to disgorgement because its penalty claim , under IRC §4971 , for the Debtor's failure to adequately fund ... ment are final appealable orders . - - - - A bankruptcy court's grant of summary judg- ment is reviewed de novo ...
... ment to disgorgement because its penalty claim , under IRC §4971 , for the Debtor's failure to adequately fund ... ment are final appealable orders . - - - - A bankruptcy court's grant of summary judg- ment is reviewed de novo ...
Page 83-904
... ment correctly notes in its brief , the defense never proffered evidence of the deductions and , therefore , they seek a review of the issue in a vacuum . Next , the defendants allege several problems with the government's closing ...
... ment correctly notes in its brief , the defense never proffered evidence of the deductions and , therefore , they seek a review of the issue in a vacuum . Next , the defendants allege several problems with the government's closing ...
Page 84-147
... ment of his tax liability , as determined by the Department of Revenue . The taxpayer has a 30 day period within which to object to that assess- ❝ An accelerated procedure is permitted when the Depart- ment of Revenue makes a jeopardy ...
... ment of his tax liability , as determined by the Department of Revenue . The taxpayer has a 30 day period within which to object to that assess- ❝ An accelerated procedure is permitted when the Depart- ment of Revenue makes a jeopardy ...
Other editions - View all
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