Defendant

About Defendant:

Defendant (respondent) is the party being sued in an action at law. In many tax disputes, the U.S. Internal Revenue Service is the defendant and the taxpayer is the plaintiff or petitioner. If the government petitions a higher court, however, the U.S. Internal Revenue Service (IRS) becomes the plaintiff (appellant).

or a portion of the trust corpus is excluded from the grantor's estate.

income tax purposes, however, all.

See the entries Income Tax and State Income Tax in the American Encyclopedia of Law.