Reports of the United States Tax Court, V. 123, July 1, 2004 to December 31, 2004

Reports of the United States Tax Court, V. 123, July 1, 2004 to December 31, 2004
Title:
Reports of the United States Tax Court, V. 123, July 1, 2004 to December 31, 2004
Format:
Paperback
USA Price: 
Stock:
Low stock
GPO Stock Number:
028-005-00196-9
ISBN:
0-16-073296-4
Description

John T. Fee, Reporter of Decisions. Cited as 123 T.C. Spine title reads: United States Tax Court Reports, 123. July 1, 2004 to December 31, 2004.

The United States Tax Court is a federal trial court of record established by Congress under Article I of the U.S. Constitution, section 8 providing (in part) that Congress has the power to constitute Tribunals inferior to the Supreme Court. The Tax Court "specializes in adjudicating disputes over federal income tax, generally prior to the time at which formal tax assessments are made by the Internal Revenue Service. Though taxpayers may choose to litigate tax matters in a variety of legal settings, outside of bankruptcy, the Tax Court is the only forum in which taxpayers may do so without having first paid the disputed tax in full. Parties who contest the imposition of a tax may also bring an action in any United States District Court, or in the United States Court of Federal Claims; however these venues require that the tax be paid first, and that the party then file a lawsuit to recover the contested amount paid (the 'full payment rule')." 

Audience

Lawyers specializing in taxes, taxpayers, political scientists, economists, and students and professors studying tax law may be interested in this information.

Product Details

Availability Details:
In Stock
USA Price:
$17.25
International Price:
$24.15
Publisher:
United States Tax Court
Author:
  • Fee, John T.
Notes:
NB1308
Key Phrases:
  • Tax Court of the United States Reports, V. 123
  • Reports of the United States Tax Court, V. 123
  • United States Tax Court
SuDocs Class:
JU 11.7/A 2:123/5
Weight:
1.875
Quantity Price:
Discount
Cover:
Cloth
Subject Bibliography:
067AF 195JA
Unit of Issue (US):
1
Unit of Issue (Non-US):
1
Record Creation Date:
03/08/2005
Last Status Update:
11/16/2018
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