American Federal Tax Reports, Volume 2; Volume 58Prentice-Hall, 1987 |
Contents
AFTR2d Parallel Citations Tables | 86-4897 |
Case Table for Volumes 5158 AFTR2d 51 | 86-4911 |
Income Tax Decisions 865001 | 86-5001 |
Copyright | |
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58 AFTR 9th Cir action AFTR2d agent agreement amendment amount appeal apply argues argument asserts assessment Atty authority bank Church Circuit Cite as 58 claim Code collection Comm Commissioner conclusion Congress contract Corp corporation costs decision deduction defendant denied determine Dist district court employees evidence exempt expenses F.Supp fact failed federal filed fund granted held holding income tax individual interest Internal Revenue Internal Revenue Code issue Judge judgment June levy liability lien limited meaning ment motion noted notice operating opinion paid parties payment penalties period person plaintiff position present proceeding provides question reasonable received records Reference refund regulation request Revenue Service rule Service specific statute suit Tax Court taxable taxpayer tion transaction trial trust United