Roberts v. United States, CV 76-1110-RF.

This document cites

• Federal Cases - Fairmont Aluminum Co. v. Commissioner of Int. Rev.
• Federal Cases - Commissioner of Internal Revenue v. Sunnen
• Federal Cases - Roberts v. Comm'r of Internal Revenue
• Federal Cases - Tait v. Western Maryland Ry Co
• US - Reference Stubs - Determinations by Tax Court



See all quotations

• US - Reference Stubs - Prohibition of suits to restrain assessment or collection
• US - Reference Stubs - Limitations on credit or refund
• US - Reference Stubs - Date when Tax Court decision becomes final
• US - Reference Stubs - Periods of limitation on suits
• US - Reference Stubs - Disputes involving $50,000 or less
• US - Reference Stubs - Tentative carryback and refund adjustments
• US - Reference Stubs - Civil actions for refund
• US - Reference Stubs - Definition of a deficiency
• US - Reference Stubs - Limitations in case of petition to Tax Court
• US - Reference Stubs - Assessment authority
• US - Reference Stubs - Restrictions applicable to deficiencies; petition to Tax Court
• US - Reference Stubs - Notice of deficiency