American Federal Tax Reports

26 U.S.C. section 75 AFTR 9th Cir action affirmed AFTR 2d alleged amended amount argues argument asserts assessment Bank Bankruptcy Code bankruptcy court Boldface type refers bona fide purchaser Circuit Judge Cite as 75 claim for refund Comm Commissioner complaint Corp debtor Decision for Govt deduction defendant denied determination Dist Docket employees F.Supp fact federal tax lien filed granted income tax interest Internal Revenue Code Internal Revenue Service IRS's issue July June jurisdiction levy litigation ment motion for summary Mutual of Omaha paid partnership party payment penalty period petition petitioner plaintiff pro se proof of claim pursuant Rule ruptcy Sept sovereign immunity statute statutory summary judgment summons Supp Tax Court tax liability Tax Reporter tax return taxable taxpayer tion Trustee United States Tax