all - Opinion Summaries

Graham Eng'g Corp. v. US

Administrative Law, Commercial Law, International Trade, Tax Law
A decision by Customs denying plaintiff-importer's claim for unused merchandise duty drawback pursuant to 19 U.S.C. section 1313(j)(1) is affirmed...

Carpenter Tech. Corp. v. US

Administrative Law, Commercial Law, Corporation & Enterprise Law, International Trade, Tax Law
In an anti-dumping duties case involving a group of Indian companies that produce steel products, a decision affirming a final determination of...

Richardson v. Comm'r of Internal Revenue

Administrative Law, Tax Law
A judgment upholding income tax deficiencies and fraud-penalty assessments levied by the IRS against petitioners is affirmed where the tax court did...

Motorola, Inc. v. US

Administrative Law, International Law, International Trade, Tax Law
In a case involving the appropriate tariff classification of various circuits imported by plaintiff-Motorola and used in cellular phone battery packs,...

Sparkman v. Comm'r of Internal Revenue

Corporation & Enterprise Law, Evidence, Tax Law
A decision upholding a notice of deficiency with respect to certain tax years is affirmed over taxpayer's claims that the tax court erred in: 1)...

Burlington N. & Santa Fe Ry. Co. v. Vaughn

Civil Procedure, Government Law, Indian Law, Property Law & Real Estate, Tax Law, Transportation
In a railroad's suit against two tribal officials seeking declaratory and injunctive relief against their efforts to enforce or collect the tribe's...

Wagenknecht v. US

Civil Procedure, Tax Law
In an action alleging a wrongful determination and levy on the part of the Internal Revenue Service (IRS) and seeking a redetermination of the...

CSX Transp., Inc. v. Georgia State Bd. of Equalization

Tax Law, Transportation
In the context of the valuation of property for tax purposes, the Railroad Revitalization and Regulatory Reform Act of 1976 allows a railroad to...

Estate of Tamulis v. Comm'r of Internal Revenue

Probate, Trusts & Estates, Tax Law, Tax-exempt Organizations
In a suit over the denial of a tax deduction for a charitable remainder trust that had not satisfied the requirements for converting to a deductible...

AIG Baker Sterling Heights, LLC v. Am. Multi-Cinema, Inc.

Dispute Resolution & Arbitration, Property Law & Real Estate, Tax Law
In action to confirm an arbitration award concerning liability for real estate taxes, modification of award by deducting close to $250,000 based on...