U.S. Tax Cases, Volume 95, Part 2Commerce Clearing House., 1996 - 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. |
Other editions - View all
Common terms and phrases
10th Cir 9th Cir action Affirming Agnes Nixon agreement Amcor amended amount appeal argues argument asserts assessment attorney Back references bankruptcy court cert Circuit Judge citing claim for refund Code Sec Commissioner CCH Dec contends corporation debt Debtor Phillip decision deduction Defendant deficiency denied determined disallowed distribution district court documents employee entitled evidence fact failed federal tax lien fees filed FSupp funds government's interest Internal Revenue Code Internal Revenue Service IRS's jurisdiction ment motion for summary notice of federal overpayment paid partner partnership party payment penalty period petition petitioner plaintiff prior pro se pursuant Qantas qualified reasonable received refund claim regulations request rule S.Ct statute of limitations statutory Steelcase subject matter jurisdiction summary judgment summons Tax Court tax liability tax return taxable taxpayer tion Treas trust U.S. Court United unpub USTC withholding taxes