American Federal Tax Reports

59 AFTR 9th Cir action affidavit affirmed AFTR2d Agent agreement alleged alternative minimum tax amended amount appeal argues assessment assets attorney Boldface type refers captive insurer cert Circuit Judge Cite as 59 Cl.Ct claim Comm Commissioner contract Corp corporation Decision for Govt deduction defendant defendant's denied determination dismiss Dist district court documents Egger employees evidence Exec F.Supp fact federal fees filed funds government's income tax Internal Revenue Code Internal Revenue Service jury Kirby Lumber Co ment Michael Thevis Millman motion for summary notice P-H Fed paid parties partnership payment person petitioners plaintiff purchase purpose pursuant records refers to volume refund rule S.Ct securities statute summary judgment summons Tax Court tax liability tax lien tax returns tax-exempt taxable taxpayer Thevis tion Treas trial Trustee United