all - Opinion Summaries

Lehman Bros. Bank, FSB v. State Bank Comm'r

Banking Law, Constitutional Law, Property Law & Real Estate, Tax Law
Judgment assessing additional franchise tax and penalties against Lehman Brothers Bank for certain tax years is affirmed in part as to the portion of...

Estate of Gerson v. Comm'r of Internal Revenue

Administrative Law, Probate, Trusts & Estates, Tax Law
A tax court's decision to assess a tax of over $1 million on the proceeds of an irrevocable trust under the generation-skipping transfer tax is...

Green v. Comm'r of Internal Revenue

Debt Collection, Tax Law
A tax court's decision finding that petitioner failed to accurately report his income and took improper deductions, and sustaining an assessment of...

Union Pac. R.R. Co. v. Minn. Dep't of Revenue

Commercial Law, Government Law, Tax Law, Transportation
In railroads' action claiming that Minnesota's statutory scheme for assessing a sales or use tax on transportation fuel discriminates against...

Metro Developers, LLC v. The City of Chicago Dep't of Revenue

Government Law, Tax Law
In a suit for administrative review of a determination that plaintiff was not entitled to a property transfer tax exemption, order upholding the...

Gattusso v. Harte-Hanks Shoppers, Inc.

Civil Procedure, Class Actions, Contracts, Labor & Employment Law, Tax Law
An employer may satisfy its statutory reimbursement obligation under Cal. Labor Code section 2802 by paying employees enhanced compensation in the...

Univ. of Pittsburgh v. US

Education Law, Labor & Employment Law, Tax Law
In an action against the government arising from a tax refund dispute between the University of Pittsburgh and the IRS, summary judgment in favor of...

Bigelow Group, Inc. v. Rickert

Government Law, Tax Law
In an action seeking an injunction against defendant tax collector's practice of refusing to allow property tax payment by specification and a...

Bruner v. Baker

Administrative Law, Civil Rights, Criminal Law & Procedure, Tax Law
In a civil rights suit brought under 42 U.S.C. section 1983 against the Oklahoma Tax Commission's Special Tax Enforcement Unit (OTC) personnel,...

Hinrichs v. Bosma

Constitutional Law, Government Law, Tax Law
In a taxpayer challenge to the Indiana House of Representatives' practice of opening each session with a prayer, the district court's permanent...