Supreme Court Reporter, Volum 96West Publishing Company, 1975 |
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Side 473
... jeopardy terminations of tax years comes from the general assessment provi- sions of the Internal Revenue Code , proce- dural rules governing assessment and col- lection of a deficiency whose collection is in jeopardy govern . 26 ...
... jeopardy terminations of tax years comes from the general assessment provi- sions of the Internal Revenue Code , proce- dural rules governing assessment and col- lection of a deficiency whose collection is in jeopardy govern . 26 ...
Side 480
... jeopardy , the assessments and collec- tions in these cases should have been pursu- ant to the procedures of § 6861 et seq . The question , then , is whether the tax owing , but not reported , upon a jeopardy termina- tion is a ...
... jeopardy , the assessments and collec- tions in these cases should have been pursu- ant to the procedures of § 6861 et seq . The question , then , is whether the tax owing , but not reported , upon a jeopardy termina- tion is a ...
Side 490
... jeopardy - assessment statute . -This , so far as income , estate , and gift taxes are concerned , all of which require returns , is § 6861 of the Code , 26 U.S.C. § 6861.7 It and the three succeeding sec- tions constitute Part II ( ...
... jeopardy - assessment statute . -This , so far as income , estate , and gift taxes are concerned , all of which require returns , is § 6861 of the Code , 26 U.S.C. § 6861.7 It and the three succeeding sec- tions constitute Part II ( ...
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Justices of Supreme Court 5 | |
Supreme Court Reporter References 15 | |
Table of Cases Reported 21 | |
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action affirmed Amendment amicus curiae application Ass'n assessment Cal.Rptr California Cite as 96 City Clause Commission Congress consideration or decision constitutional Corp County Court of Appeals criminal dissenting District Court due process ed States Court Estelle F.Supp Facts and opinion Federal Election Fifth Circuit Florida Former decision Government granted Illinois issue jeopardy judgment judicial jurisdiction jury Justice Brennan Justice DOUGLAS took KEY NUMBER SYSTEM L.Ed leave to file ment Miranda motion Ninth North Carolina NUMBER SYSTEM 423 NUMBER SYSTEM KEY Ohio OKEY peti Petition for rehearing Petition for writ petitioner police preme Court procedures prohibition provision Rehearing Denied remand respondent Rule S.Ct Second Circuit Seventh Circuit Stat statute statutory Supreme Court SYSTEM KEY NUMBER taxpayer Texas Third Circuit tion trial trict United States Court violation W KEY WEST KEY NUMBER Williams writ of certiorari York