U.S. Tax Cases, Volume 96, Issue 1Commerce 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. |
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9th Cir action affirm agreement alimony amended amount Anti-Injunction Act apply argues argument assessment assets attorneys Back references Bank bankruptcy court basis beneficiaries cert Circuit Judge Code Sec collateral estoppel collection Commissioner CCH Dec Congress contends corporation CPEP creditors debtor decision deduction defendant defendant's denied determination district court earnings and profits employees entitled evidence exempt fact failed failure fees filed funds gross income interest Internal Revenue Code Internal Revenue Service IRS's issue jurisdiction levy litigation loan loss mailed ment motion for summary notice of deficiency obligation paid parties partnership payment penalty Petitioner plaintiff prior pursuant reasonable received responsible person Resser rule S.Ct spouse statute of limitations summary judgment Supp Tax Court tax liability tax lien tax return taxable taxpayer tion transactions trust U.S. Court Union Film United unpub USTC Valero withholding taxes