(n) :
a person who is subject to, liable for, or pays tax as opposed to a nontaxpayer who is neither the subject nor the object of revenue laws (Economy Heating vs. United States, 470F2nd,585(1972))
(n) :
a person who is subject to, liable for, or pays tax as opposed to a nontaxpayer who is neither the subject nor the object of revenue laws (Economy Heating vs. United States, 470F2nd,585(1972))