PART 5 Corporate Assets Distinguished From Shares

• Jurisdiction: United States

5.1 LITIGATING TAX ISSUES

1. Bankruptcy court and tax court compared

2. Notice

3. Parties to litigation

4. Evidence

5. Attorneys fees awards

6. Discovery

5.2 RES JUDICATA, ESTOPPEL

1. In general

2. Administrative proceedings

3. Litigation

4. Binding effect of confirmed plan

5.3 OTHER EQUITABLE DOCTRINES

1. Equitable estoppel against IRS

2. Prevention

3. Laches

5.4 SOVEREIGN IMMUNITY

1. The King can do no wrong

2. Federal entities

3. State entities

5.5 ADJUDICATING AMOUNT OR LIABILITY FOR CLAIM

1. Jurisdiction

2. ...