U.S. Tax Cases, Volum 92,Utgave 1Commerce Clearing House, 1992 1935-42 decisions originally reported currently in the Standard federal tax service, and 1941-42 also in the Federal estate and gift tax service, and 19 - in the Federal excise tax reports. |
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Side 83-605
... Circuit Judges , and GIBSON , Senior Circuit Judge . HATCHETT , Circuit Judge : As a matter of first impression in this circuit , we hold that the gov- ernment is not required to prove that a defen- dant was aware of the illegality of ...
... Circuit Judges , and GIBSON , Senior Circuit Judge . HATCHETT , Circuit Judge : As a matter of first impression in this circuit , we hold that the gov- ernment is not required to prove that a defen- dant was aware of the illegality of ...
Side 83-621
... Circuit decisions rendered prior to 1 October 1981 are binding on this circuit.10 As in United Sand , the legal effect of the levy procedures employed by the IRS in this case is not the same as if the government had pro- ceeded by set ...
... Circuit decisions rendered prior to 1 October 1981 are binding on this circuit.10 As in United Sand , the legal effect of the levy procedures employed by the IRS in this case is not the same as if the government had pro- ceeded by set ...
Side 84-249
... Circuit upheld the Claims Court on both of these points . In Rocovich , both the Claims Court and the Federal Circuit rejected the argument that sec- tion 6166 creates an exception to Flora . The Claims Court based its conclusion on ...
... Circuit upheld the Claims Court on both of these points . In Rocovich , both the Claims Court and the Federal Circuit rejected the argument that sec- tion 6166 creates an exception to Flora . The Claims Court based its conclusion on ...
Innhold
Boyd Joyce W DCDC | 83-5 |
Publix Supermarkets Inc ClsCt | 83-6 |
Karmazin Jay J DCLa | 83-7 |
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9th Cir action affirm alleged amended amount Anti-Injunction Act appeal apply argues argument assessment assets Attorney Back reference bank bankruptcy Bowlens capital cert claim Code Sec Congress corporation debtor decision deduction defendant defendant's deficiency denied determined disclosure district court documents employee entitled evidence exempt expenses fact failed federal tax lien filed funds government's Hugheses income tax return interest Internal Revenue Code Internal Revenue Service IRS's issue jurisdiction jury lease levy loss Masat ment Mentor motion for summary notice operating paid parties payment penalty Petitioners Placid plaintiff prior purpose pursuant reasonable records refund request responsible person rule S.Ct sale or exchange sovereign immunity statute of limitations statutory subrogation summary judgment Tax Court tax liability tax lien tax returns taxable income taxpayer TFDC tion trade or business transaction trial trust United United States Attorney USTC violation withholding withholding taxes