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Description Date Docket #

Kuhl v. US

United States Second Circuit
Administrative Law, Attorney's Fees, Bankruptcy Law, Civil Procedure, Tax Law
Judgment affirming bankruptcy court's denial of motion for attorney fees plaintiff incurred litigating the issue of the dischargeability of certain...
10/19/2006 05-6570

William L. Rudkin Testamentary Trust v. Comm'r of Internal Revenue

United States Second Circuit
Probate, Trusts & Estates, Tax Law
Investment-advice fees incurred by a trust are not fully deductible in calculating adjusted gross income for purposes of the Internal Revenue Code...
10/19/2006 05-5151

Macy-s Dep't Stores, Inc. v. City & County of San Francisco

California Court of Appeal
Tax Law
Judgment awarding plaintiffs, Macy's and related corporations, a multi-year tax refund is reversed as the refund must be limited to an amount...
10/18/2006 A109288

Astoria Gas Turbine Power, LLC v. Tax Comm'n of City of N.Y.

Court of Appeals of New York
Administrative Law, Government Law, Public Utilities, Tax Law
Since respondent is not subject to the supervision of the state department of public service, respondent's power plant equipment should be classified...
10/17/2006 111

Beall v. US

United States Fifth Circuit
Corp. Governance, Tax Law
In an action brought by taxpayers seeking abatement of interest pursuant to 26 U.S.C. section 6404(e), asserting that delays and errors by the IRS...
10/12/2006 04-41594

Figueroa v. US

United States Federal Circuit
Administrative Law, Constitutional Law, Government Law, Intellectual Property, Patent, Tax Law
Congress may constitutionally impose patent fees in an amount above what is used to fund the United States Patent and Trademark Office (PTO). Further,...
10/11/2006 05-5144

Luessenhop v. Clinton County, New York

United States Second Circuit
Administrative Law, Civil Procedure, Constitutional Law, Property Law & Real Estate, Tax Law
Dismissal of case for lack of subject-matter jurisdiction and grant of summary judgment for defendants, is vacated to the extent that the Tax...
10/11/2006 054083p.pdf

US v. White

United States Eleventh Circuit
Bankruptcy Law, Civil Procedure, Tax Law
Invalidation of government's assessment of a tax liability following confirmation of defendant's Chapter 11 bankruptcy plan is reversed over...
10/11/2006 05-15857

U.S. v. Roush

United States Fifth Circuit
Criminal Law & Procedure, Sentencing, Tax Law
Sentence for tax evasion is vacated where the district court's reliance on the year-end value of certain stock as a mitigating sentencing factor was...
10/03/2006 05-10238

U.S. v. Mickle

United States Eighth Circuit
Criminal Law & Procedure, Sentencing, Tax Law
Sentences for two brothers in a scheme involving the filing of fraudulent tax returns are affirmed where: 1) the brothers were both organizers and...
10/03/2006 05-3799

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