all - Opinion Summaries

Trantina v. US

Contracts, Insurance Law, Tax Law
In a suit brought for a tax refund, summary judgment for the government is affirmed where, because plaintiff did not have any property rights that he...

Pennzoil-Quaker State Co. v. US

Corporation & Enterprise Law, Oil and Gas Law, Tax Law
In a suit brought by Pennzoil-Quaker State Company seeking a refund under section 1341 of the Internal Revenue Code, partial summary judgment in favor...

Pooh-Bah Enters., Inc. v. County of Cook

Commercial Law, Constitutional Law, Government Law, Tax Law
In an action challenging the constitutionality of defendants' amusement tax exemptions for small, fine arts venues that exclude adult entertainment...

US v. Cohen

Criminal Law & Procedure, Evidence, Sentencing, Tax Law
The convictions and sentences of a well-known recidivist tax protester and two others who worked with him, involving tax evasion and conspiracy, are...

Jones, Waldo, Holbrook & McDonough v. Cade

Civil Procedure, Debt Collection, Tax Law
In an appeal arising from a settlement agreement between defendant and a bank in which defendant became entitled to a $1,750,000 award, an order...

Levy v. Pappas

Civil Procedure, Civil Rights, Government Law, Injury & Tort Law, Property Law & Real Estate, Tax Law
In an action brought by plaintiff and his defunct company against a county and officials involving defendants' handling of plaintiff's efforts, as his...

Drake v. Commissioner of IRS

Administrative Law, Attorney's Fees, Contracts, Tax Law
Decision of the tax court is affirmed where: 1) the Tax Court did not clearly err in finding that the IRS and taxpayers had not formed a settlement...

Womack v. Comm'r IRS

Gaming Law, Tax Law
Tax court's decision that proceeds from the sale of the rights to future installment payments from lottery winnings are taxable as ordinary income,...

The Chicagoland Chamber of Commerce v. Pappas

Government Law, Property Law & Real Estate, Tax Law
In an action arising from an effort by the General Assembly to provide property tax relief through the enactment of an alternative homestead...

Campbell v. PMI Food Equip. Group, Inc.

Civil Procedure, Civil Rights, Constitutional Law, Government Law, Injury & Tort Law, Labor & Employment Law, Tax Law
In a suit brought by former workers and their spouses against their former employer, a city, the state of Ohio, and other parties, arising from the...