all - Opinion Summaries

Nueces County v. San Patricio County

Government Law, Property Law & Real Estate, Tax Law
Governmental immunity protects petitioner-county from another county's suit to recover taxes paid.

County of L.A. v. Superior Ct. of L.A. County

Civil Procedure, Class Actions, Constitutional Law, Government Law, Public Utilities, Tax Law
In class action complaints against the County of Los Angeles alleging that the county imposed new utility user taxes without prior approval by the...

Acme Markets v. Callanan

Government Law, Property Law & Real Estate, Tax Law
In the matter of an objection to a property tax levy, judgement for the defendant county treasurer and tax collector is affirmed where the levy was...

County of L.A. v. Raytheon Co.

Civil Procedure, Property Law & Real Estate, Tax Law
In property tax refund action, ruling that plaintiffs, successors in interest to Hughes Aircraft Company, have standing to seek a refund of property...

Commonwealth Edison v. Illinois Prop. Tax Appeal Bd.

Property Law & Real Estate, Tax Law
In a Petition for review of an order of the Illinois Property Tax Appeal Board, denial of petitioner's appeal from property tax assessments for the...

Lombard Pub. Facilities Corp. v. The Dep't of Revenue

Government Law, Tax Law, Tax-exempt Organizations
Denial of plaintiff's application for exemption from the Retailers' Occupation Tax Act is affirmed where plaintiff did not clearly establish that...

Knight v. Comm'r of Internal Revenue

Probate, Trusts & Estates, Tax Law
In the context of the Internal Revenue Code, under which individuals may subtract from their taxable income certain itemized deductions, but only to...

Nat'l Westminster Bank, PLC v. US

Banking Law, Corporation & Enterprise Law, International Law, Tax Law
In a tax refund action brought by a United Kingdom corporation for the tax years 1981-1987, a judgment finding that the company was entitled to a...

Stewart v. US

Administrative Law, Civil Procedure, Tax Law
A person who is not identified in an Internal Revenue Service administrative summons issued to a third party lacks standing to file a petition to...

US Tsubaki, Inc. v. US

Administrative Law, Commercial Law, International Trade, Tax Law
In a case arising in circumstances where certain antidumping determinations became final in 1986 and 1987, but Customs did not liquidate the entries...