American Federal Tax Reports, Volume 2; Volume 71Prentice-Hall, 1993 |
Contents
AFTR2d Parallel Citations Tables | 93-977 |
Income Tax Decisions 93301 | 93-301 |
Estate Gift Tax Decisions 932145 | 93-2145 |
Copyright | |
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10th Cir 26 U.S.C. section 71 AFTR 9th Cir action AFTR2d alleged amended amount appeal argues argument asserts assessment Bank bankruptcy court cert Cite as 71 claim for refund Commissioner Con Edison corporation creditors debtor Decision for Govt deduction defendant defendant's deficiency denied deposit determine Dist employees entitled equitable tolling evidence fact failed federal tax lien filed funds government's granted income tax interest Internal Revenue Code Internal Revenue Service IRS's issue jurisdiction levy ment motion for summary motion to dismiss notice paid party payment penalty person petition plaintiff priority proof of claim provides pursuant quiet title regulation rule sovereign immunity statute of limitations statutory suit summary judgment summons Supp Tax Court tax liability Tax Reporter tax return taxable taxpayer tion Treas trial trust U.S. District Court United States Tax violation