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Description Date Docket #

US v. Tuff

United States Ninth Circuit
Corporation & Enterprise Law, Securities Law, Tax Law
When an employee exercises a non-qualified stock option granted by the employer to purchase shares with money borrowed from a third party, pledging...
12/04/2006 05-35195

Lexington Ins. Co. v. Strayhorn

Supreme Court of Texas
Insurance Law, Tax Law
In a tax refund case arising from the comptroller's assessment of premium taxes against certain insurers for certain policies, a judgment against the...
12/01/2006 04-0429

FedEx Ground Package Sys. v. Futch

District Court of Appeal of Florida
Evidence, Injury & Tort Law, Tax Law
In a personal injury suit, judgment for plaintiff is affirmed where the trial court did not abuse its discretion in excluding evidence of a plaintiff...
11/29/2006 3d05-2228

Ellinger v. US

United States Eleventh Circuit
Banking Law, Corporation & Enterprise Law, Tax Law
In case where one S corporation transferred money to two other S corporations, and shareholder of the latter two claimed such transfers were bona fide...
11/28/2006 05-16938

Kohler Co. v. US

United States Seventh Circuit
Banking Law, International Law, Tax Law
Summary judgment for plaintiff, manufacturer of plumbing products, in its suit against the government for a refund of federal income taxes is affirmed...
11/20/2006 05-4472

Murphy v. Comm'r of Internal Revenue

United States First Circuit
Administrative Law, Evidence, Tax Law
The administrative record rule also applies to a taxpayer's CDP hearing appeal to the Tax Court. IRS's rejection of taxpayer's offer-in-compromise...
11/20/2006 06-1109

Janis v. Commissioner of I.R.S.

United States Second Circuit
Tax Law
Judgment of the tax court assessing income tax deficiencies related to sales of inherited works of art, is affirmed as the fair market value of the...
11/16/2006 04-4443

Cason v. Florida Dep't of Mgmt. Servs.

Supreme Court of Florida
Government Law, Property Law & Real Estate, Tax Law
The jurisdictional non-claim provisions of section 194.171 do not apply to a claim by the State challenging a tax assessment as void on the ground...
11/16/2006 SC05-1484

Chambliss v. Benedikter

District Court of Appeal of Florida
Contracts, Property Law & Real Estate, Remedies, Tax Law
A judgment awarding plaintiffs-buyers specific performance of a real estate purchase contract, but requiring that they be charged with paying for...
11/15/2006 4D05-4110

Fed. Nat'l Mortgage Ass'n v. US

United States Federal Circuit
Administrative Law, Civil Procedure, Corporation & Enterprise Law, Tax Law
In a case involving a claim for interest netting under section 6621(d) of the Internal Revenue Code, summary judgment for the government is affirmed...
11/13/2006 06-5055

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