American Federal Tax ReportsPrentice-Hall, 2002 |
From inside the book
Results 1-3 of 88
Page 2002-1223
... Supp . at 922 ; accord Bellegarde Custom Kitchens v . Select - A- Home , Inc. , 385 F.Supp . 318 , 321 ( D.Me.1974 ) ; see generally Michael I. Saltzman IRS Practice and Procedure ΒΆ 16.02 [ 2 ] ( 1981 ) ( discussing choate lien doctrine ) ...
... Supp . at 922 ; accord Bellegarde Custom Kitchens v . Select - A- Home , Inc. , 385 F.Supp . 318 , 321 ( D.Me.1974 ) ; see generally Michael I. Saltzman IRS Practice and Procedure ΒΆ 16.02 [ 2 ] ( 1981 ) ( discussing choate lien doctrine ) ...
Page 2002-1442
... Supp.2d 1266 , 1268 [ 88 AFTR 2d 2001-5502 ] ( D. Ut . 2001 ) ; Marsh , 114 F.Supp.2d at 1045 . " Nominee status is determined by the de- gree to which a party exercise control over an entity and its assets . " Shades Ridge , 888 F.2d ...
... Supp.2d 1266 , 1268 [ 88 AFTR 2d 2001-5502 ] ( D. Ut . 2001 ) ; Marsh , 114 F.Supp.2d at 1045 . " Nominee status is determined by the de- gree to which a party exercise control over an entity and its assets . " Shades Ridge , 888 F.2d ...
Page 2002-1871
... Supp . 2d at 628 & n.12 ( same ) ; Gallo v . United States , 950 F. Supp . 1246 , 1249-50 [ 80 AFTR 2d 97- 7887 ) ( S.D.N.Y. 1997 ) ( holding that an informal claim merely tolls the statute of limitations for filing a formal claim ) ...
... Supp . 2d at 628 & n.12 ( same ) ; Gallo v . United States , 950 F. Supp . 1246 , 1249-50 [ 80 AFTR 2d 97- 7887 ) ( S.D.N.Y. 1997 ) ( holding that an informal claim merely tolls the statute of limitations for filing a formal claim ) ...
Contents
AFTR2d Parallel Citations Tables | 1979 |
Case Table for Volumes 8189 AFTR2d | 1995 |
Income Tax Decisions | 2006 |
Copyright | |
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89 AFTR 9th Cir action AFTR 2d alleged amended amount appeal Appx April April 12 argues assessment assets August Bank bankruptcy court Bktcy Ct Boldface type refers Calif Circuit Cite as 89 Code Comm Corp corporation creditors Ct Fed Cl Debtor December deductions defendant defendant's denied determination district court Docket Eastern Dist ern Dist evidence fact February filed funds gift taxes Gricco indictment Internal Revenue Service IRS's issue James January John July June jurisdiction jury March March 26 ment Michael Middle Dist motion for summary Northern notice November October parties payment penalty Plaintiff proof of claim pursuant refers to volume refund Robert Rule S.Ct sentence September September 26 Southern Dist statute summary judgment Supp Tax Court tax liability tax liens Tax Reporter tax returns taxpayer tion trial Trust United States Tax Western Wishman