all - Opinion Summaries

US v. Baucom

Criminal Law & Procedure, Sentencing, Tax Law
Sentences for conspiracy to defraud the U.S. and willful failure to file tax returns are vacated where the district court improperly calculated the...

Air Couriers Int'l v. Employment Dev. Dep't

Labor & Employment Law, Tax Law
In case where plaintiffs-employers sued the EDD to recover employment taxes it paid for its drivers, arguing the drivers were independent contractors,...

Beth-El All Nations Church v. City of Chicago

Civil Procedure, Constitutional Law, Government Law, Tax Law
In a suit challenging a tax deed obtained by a municipality on property occupied by a church, a preliminary injunction in favor of the church is...

Greenlee County, Arizona v. US

Civil Procedure, Class Actions, Government Law, Tax Law, Tax-exempt Organizations
In the context of the Payment in Lieu of Taxes Act, which was enacted to compensate local governments for the loss of tax revenues resulting from the...

AB Cellular LA, LLC v. City of L.A.

Communications Law, Government Law, Tax Law
In case involving the right of voters to approve or reject an increase in taxes imposed on the charges for the use of cell phones, judgment for...

Nichols v. Birdsell

Bankruptcy Law, Tax Law
Debtors' pre-bankruptcy application of their right to tax refunds to post-bankruptcy tax obligations constitutes an asset that must be turned over to...

We The People Found., Inc. v. U.S.

Civil Rights, Constitutional Law, Government Law, Remedies, Tax Law
In suit by citizens to compel a response from various parts of the federal government for redress of grievances that plaintiffs asserted with respect...

Hansen v. Dep't of Treasury

Administrative Law, Constitutional Law, Government Law, Remedies, Tax Law
In an action brought by an individual who held religious beliefs against having or using an SSN or being involved in the social security system,...

Burke v. Commissioner of IRS

Tax Law
Denial of a petition for a redetermination of tax liability is affirmed where: 1) a self-imposed restriction on the availability of income cannot...

Katun Corp. v. Clarke

Contracts, Corp. Governance, Corporation & Enterprise Law, Criminal Law & Procedure, Tax Law
In a breach of contract action brought by a company against former shareholder after he refused to pay his share of a settlement agreement, grant of...