American Federal Tax Reports, Volume 2; Volume 67Prentice-Hall, 1991 |
Contents
AFTR2d Parallel Citations Tables 11 | 1963 |
Case Table for Volumes 6167 AFTR2d 51 | 1973 |
Income Tax Decisions 91301 | 91-301 |
Copyright | |
2 other sections not shown
Other editions - View all
Common terms and phrases
67 AFTR 9th Cir action addition affirmed AFTR2d agreement allowed amendment amount appeal apply argues argument assessment attorney Atty authority Bank bankruptcy benefits Church Circuit Cite as 67 claim Code Comm Commissioner concluded Congress considered constitutional contributions Corp corporation debtor decision deduction defendant deficiency denied determined Dist district court employee entitled evidence F.Supp fact failed federal fees filed funds granted held holding income tax interest Internal Revenue Internal Revenue Code issue Judge judgment jurisdiction jury levy liability lien limited loan losses matter meaning ment motion notice operating opinion original paid partnership party payment penalty person plaintiff present proceeding provides question reasonable received records Reference refund respect responsible result rule Section Service statute Tax Court tax return taxpayer tion transaction trial trust United