American Federal Tax ReportsPrentice-Hall, 2002 |
From inside the book
Results 1-3 of 75
Page 2002-1913
... person or that he did not act willfully . At the summary judgment stage , however , he need only adduce evidence that creates a genuine issue of material fact . A. Sutton's Responsible Person Status [ 1 ] The Fifth Circuit takes a broad ...
... person or that he did not act willfully . At the summary judgment stage , however , he need only adduce evidence that creates a genuine issue of material fact . A. Sutton's Responsible Person Status [ 1 ] The Fifth Circuit takes a broad ...
Page 2002-1914
... person and Howard had his superior's express disapproval . The mere fact that Sutton did not possess the final word as to which creditors would re- ceive payment does not nullify his respon- sible person status . See id . at 734 ...
... person and Howard had his superior's express disapproval . The mere fact that Sutton did not possess the final word as to which creditors would re- ceive payment does not nullify his respon- sible person status . See id . at 734 ...
Page 2002-2860
... person as follows : The term " person " , as used in this subchapter , includes an officer or em- ployee of a corporation , or a member or employee of a partnership who as such officer , employee , or member is under a duty to perform ...
... person as follows : The term " person " , as used in this subchapter , includes an officer or em- ployee of a corporation , or a member or employee of a partnership who as such officer , employee , or member is under a duty to perform ...
Contents
AFTR2d Parallel Citations Tables | 1979 |
Case Table for Volumes 8189 AFTR2d | 1995 |
Income Tax Decisions | 2006 |
Copyright | |
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Common terms and phrases
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