U.S. Tax Cases, Volume 98, Issue 2Commerce Clearing House, 1999 - 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. |
Contents
Income Tax Court Decisions 50489 | 85-45 |
Waite Jon R DCWash 981 USTC 50240 | 85-144 |
Wallace Raymond D CA7 139 F3d 1165 981 USTC 50313 | 85-207 |
Copyright | |
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9th Cir action affirm agreement alleged amended amount appeal apply argues argument asserts assessment attorney Back reference Bank bankruptcy court cancellation carryback CCH Dec claim Code Sec collection Commissioner complaint conclusion Congress constitute contends contract Corp corporation costs Crnkoviches debtor decision deduction defendant defendant's Deja denied determined employees entitled equitable tolling evidence fact failed fees filed funds Gealer granted income tax interest Internal Revenue Code Internal Revenue Service interpleader IRS's issue jurisdiction jury levy loss ment motion for summary motion to dismiss Nestlé notice Pahl paid parties partner partnership payment penalty petition petitioner Phar-Mor plaintiff prior pro se provides pursuant reasonable refund Rule sovereign immunity statute of limitations statutory subject matter jurisdiction summary judgment Supp Tax Court tax liability tax lien tax returns taxable taxpayer tion trial Trust U.S. Court United unpub USTC violation