Supreme Court Reporter, Volum 96West Publishing Company, 1975 |
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Side 24
... taxpayer within 60 days after assessment , enabling the taxpayer to file a petition with the Tax Court for a redetermination of the deficiency and to stay collection by posting a bond , are applicable to taxes owing after a jeopardy ...
... taxpayer within 60 days after assessment , enabling the taxpayer to file a petition with the Tax Court for a redetermination of the deficiency and to stay collection by posting a bond , are applicable to taxes owing after a jeopardy ...
Side 475
... taxpayer's taxable year comes to a close . In each case , after the taxpayer failed to file a return or pay the tax assessed as demanded , the IRS levied upon and seized property of the tax- payer without having sent a notice of defi ...
... taxpayer's taxable year comes to a close . In each case , after the taxpayer failed to file a return or pay the tax assessed as demanded , the IRS levied upon and seized property of the tax- payer without having sent a notice of defi ...
Side 496
... taxpayer does not have the benefit of immediate access to the Tax Court . To be sure , as has been noted above , Tax Court jurisdiction to determine liability pri- or to payment is predicated upon the exist- ence of a " deficiency ...
... taxpayer does not have the benefit of immediate access to the Tax Court . To be sure , as has been noted above , Tax Court jurisdiction to determine liability pri- or to payment is predicated upon the exist- ence of a " deficiency ...
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Justices of Supreme Court 5 | |
Supreme Court Reporter References 15 | |
Table of Cases Reported 21 | |
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affirmed Amendment amicus curiae application Ass'n assessment BEST KEY NUMBER 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 forma pauperis 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 motion Ninth North Carolina NUMBER SYSTEM 423 NUMBER SYSTEM BEST NUMBER SYSTEM KEY Ohio 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 BEST KEY SYSTEM KEY NUMBER taxpayer Texas Third Circuit tion trial trict violation Williams writ of certiorari York