Supreme Court Reporter, Τόμος 96West Publishing Company, 1975 |
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Σελίδα
... 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 ...
Σελίδα 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 ...
Σελίδα 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 ...
Περιεχόμενα
Justices of Supreme Court 5 | |
Supreme Court Reporter References 15 | |
Table of Cases Reported 21 | |
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Συχνά εμφανιζόμενοι όροι και φράσεις
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