American Federal Tax ReportsPrentice-Hall, 2003 |
From inside the book
Results 1-3 of 69
Page 2003-568
... party is entitled to a judgment as a matter of law . " Fed.R.Civ.P.56 ( c ) . The stringent burden of establishing the absence of a genuine issue of material fact lies with the moving party . Celotex Corp. v . Catrett , 477 U.S. 317 ...
... party is entitled to a judgment as a matter of law . " Fed.R.Civ.P.56 ( c ) . The stringent burden of establishing the absence of a genuine issue of material fact lies with the moving party . Celotex Corp. v . Catrett , 477 U.S. 317 ...
Page 2003-1063
... party is indispensable to the continuation of the action . Clearly , the IRS is a neces- sary party to ESI's complaint under Rule 19 ( a ) . If ESI were to prevail in its action , the IRS's interest in ESI's pending claim for a refund ...
... party is indispensable to the continuation of the action . Clearly , the IRS is a neces- sary party to ESI's complaint under Rule 19 ( a ) . If ESI were to prevail in its action , the IRS's interest in ESI's pending claim for a refund ...
Page 2003-2232
... party . Black's Law Dictionary 243-44 ( 6th ed . 1991 ) . Here , the only opposing party is the United States , which originated this ac- tion as a petition to levy on the Townleys ' residence . ( C.R.1 ) . Nolan Clark is not a party to ...
... party . Black's Law Dictionary 243-44 ( 6th ed . 1991 ) . Here , the only opposing party is the United States , which originated this ac- tion as a petition to levy on the Townleys ' residence . ( C.R.1 ) . Nolan Clark is not a party to ...
Contents
AFTR2d Parallel Citations Tables 11 | 2003-275 |
Case Table for Volume 91 AFTR2d 51 | 2003-283 |
Income Tax Decisions | 2003-301 |
Copyright | |
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2d Cir 5th Cir 91 AFTR action affirmed AFTR 2d agreement alleged amended amount apply Appx argues argument asserts assessment attorney audit Bank Bankr Bankruptcy Court Bktcy Ct Chevron Circuit Cite as 91 claim Code Commissioner complaint Corp counsel debtor Decision for Govt deduction defendant defendant's denied determination District Judge documents employees evidence fact filed Gambones granted hearing income tax injunction interest Internal Revenue Code Internal Revenue Service IRS's issue Judicial Watch jurisdiction jury KPMG litigation ment motion for summary notice partnership party payments penalty petition Plaintiff privilege proceeding pursuant reasonable received request Rule ruptcy Section Southern Dist statute summary judgment summons Supp tar sands Tax Court tax liability Tax Reporter tax returns taxpayer tion transaction trial trucks Trustee U.S. District Court UNITED STATES DISTRICT United States Tax violation