U.S. Tax Cases, Volume 73, Issue 1Commerce Clearing House, 1973 - 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 70
Page 422
... assessments were illegal because they were not per- sonally made by the District Director of the Internal Revenue , Alfred L. Whinston , who was away on leave at the time the jeopardy assessment was authorized . The assessment was ...
... assessments were illegal because they were not per- sonally made by the District Director of the Internal Revenue , Alfred L. Whinston , who was away on leave at the time the jeopardy assessment was authorized . The assessment was ...
Page 636
... assessment may indeed be made under section 6851 , it is the " ordinary " assessment based on the return prepared by the tax- payer or the IRS . IRC §§ 6020 , 6201 ( a ) ( 1 ) . That does not give rise to immediate collection of ...
... assessment may indeed be made under section 6851 , it is the " ordinary " assessment based on the return prepared by the tax- payer or the IRS . IRC §§ 6020 , 6201 ( a ) ( 1 ) . That does not give rise to immediate collection of ...
Page 409
... assessment which placed the burden on Donlon to prove any incor- rectness of the assessment was constitution- ally permissible . See Urban v . United States , 445 F. 2d 641 ( C. A. 5 , 1971 ) , cert . den . 404 U. S. 1015 ( 1972 ) ...
... assessment which placed the burden on Donlon to prove any incor- rectness of the assessment was constitution- ally permissible . See Urban v . United States , 445 F. 2d 641 ( C. A. 5 , 1971 ) , cert . den . 404 U. S. 1015 ( 1972 ) ...
Other editions - View all
Common terms and phrases
5th Cir action Agent agreement amount appellant appellee apply assessment assets Back reference Bank basis capital gain cash CCH Dec cert Circuit Judges claim for refund Code Sec Commissioner of Internal Company contends corporation Court of Appeals criminal debentures decision deduction defendant denied Department of Justice determination District Judge employees evidence expenses fact Fifth Amendment filed FSupp Government gross income interest Internal Revenue Code Internal Revenue Service interpleader issue jury loss Maspeth ment motion ordinary income paid parties partnership payment petitioner plaintiff preferred stock prior purchase purpose pursuant question quiet title reasonable received records regulation rule Samuel and Sons section 351 shareholders shares statute stockholders summary judgment summons Supp supra Tax Court tax lien taxable taxpayer tion transaction transfer trial U. S. Court U. S. District Court United States Attorney USTC Williams