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 83-712
... concluded that LeCroy's testimony was the result of his desire to protect his sons and to obtain federal assistance ... concluded that LeCroy was not motivated by any desire to protect himself , it could simulta- neously have concluded ...
... concluded that LeCroy's testimony was the result of his desire to protect his sons and to obtain federal assistance ... concluded that LeCroy was not motivated by any desire to protect himself , it could simulta- neously have concluded ...
Side 84-16
... concluded that the government had met its burden of showing that the evidence presented to the grand jury was derived independently of any immunized testimony . Furthermore , the district court did not clearly err in concluding that the ...
... concluded that the government had met its burden of showing that the evidence presented to the grand jury was derived independently of any immunized testimony . Furthermore , the district court did not clearly err in concluding that the ...
Side 84-286
... concluded that , because Gladys ' appointee may , under $ 1041 ( b ) ( 4 ) , use a basis calculated at the time of Gladys ' death to value any capital gains it makes on sales of marital trust property concluded after Gladys ' death ...
... concluded that , because Gladys ' appointee may , under $ 1041 ( b ) ( 4 ) , use a basis calculated at the time of Gladys ' death to value any capital gains it makes on sales of marital trust property concluded after Gladys ' death ...
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