U.S. Tax Cases, Volume 97, Issue 1Commerce Clearing House, 1997 - 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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9th Cir action affirm alimony alleged amended amount apply argues argument asserts assessment attorney audit Back reference bank bankruptcy court CCH Dec Circuit Judges citing claim Code Sec collection Commissioner complaint Corp corporation court found creditors debt debtor decision deductions defendant defendant's denied determined dispute Doyon entitled equitable evidence exemption failed federal income tax federal tax lien filed fraud fraudulent FSupp funds genuine issue government's granted Hadsell interest Internal Revenue Code Internal Revenue Service IRS's jurisdiction jury Kordopatis levy material fact ment motion for summary nonrecourse debt notice paid party payments penalty person petition plaintiff pro se provides pursuant reasonable rule S.Ct statute of limitations statutory summary judgment Supp Tax Court tax liability tax lien tax refund tax return taxable taxpayer tion trial trust U.S. Court U.S. District Court United United States Attorney unpub USTC