U.S. Tax Cases, Volume 95, Issue 1Commerce Clearing House, 1995 - 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 agreement amended amount Apollo Apollo Computer appeal applied argues asserts assessment attorney Back references Bank bankruptcy bona fide purchaser carryback Circuit Judge claim for refund Code Sec Commissioner CCH Dec corporation debtor decision deduction defendant denied determination disallowed district court entitled equitable tolling Erhard evidence fact federal tax lien fees filed FMBC FSupp funds Gaws Geodesco income tax interest Internal Revenue Code Internal Revenue Service IRS's jurisdiction lease levy ment motion for summary notice of deficiency paid partner partnership party payment penalty Perlin person petition Petitioners placed in service plaintiffs prior pursuant reasonable regulations responsible Roger Gorham Rotable Spare Rule S.Ct Solargistics statute of limitations statutory summary judgment summons Tax Court tax liability tax returns taxable taxpayer tion trustee U.S. Court United United States Attorney USTC waiver