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 27
Page 535
... interpleader action because the interpleader failed to deposit the full amount in dispute into the registry , the court properly awarded the intervenor - United States judgment on two tax liens . A court has discretion to treat ...
... interpleader action because the interpleader failed to deposit the full amount in dispute into the registry , the court properly awarded the intervenor - United States judgment on two tax liens . A court has discretion to treat ...
Page 536
... interpleader action under 28 U. S. C. § 1335 in the Wyoming federal district court . In the interpleader action , appellant Mur- phy counterclaimed against Miller assert- ing that , among other things , Murphy's garnishment judgment for ...
... interpleader action under 28 U. S. C. § 1335 in the Wyoming federal district court . In the interpleader action , appellant Mur- phy counterclaimed against Miller assert- ing that , among other things , Murphy's garnishment judgment for ...
Page 537
... interpleader action . [ Tax Lien Jurisdiction ] Although the district court incorrectly exercised jurisdiction in this interpleader action , the court still was vested with au- thority to award the government a judg- ment satisfying two ...
... interpleader action . [ Tax Lien Jurisdiction ] Although the district court incorrectly exercised jurisdiction in this interpleader action , the court still was vested with au- thority to award the government a judg- ment satisfying two ...
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