American Federal Tax Reports

57 AFTR 5th Cir action affirmed AFTR2d agent amended amount Anti-Injunction Act appeal apply argues asserted assessment Bank Bankruptcy Boldface type refers cert Circuit Judge Cite as 57 Cl.Ct claim Comm Commissioner Congress Corp corporation debtor Decision for Govt deduction defendant defendant's deficiency denied determine Dist District Judge Egger employees evidence Exec exempt F.Supp fact fees filed frivolous funds government's granted gross income income tax interest Internal Revenue Code Internal Revenue Service issue jurisdiction jury levy loan ment motion for summary notice P-H Fed paid parties payment penalty person petition petitioner Pick City plaintiff prior pro se provides reasonable record refund rule S.Ct statute summary judgment summons supra Tax Court Tax Div tax liability tax lien tax return taxable income taxpayer tion transaction Treas trial trust U.S. Atty U.S. District Court United wages