all - Opinion Summaries

Copeland v. Kramarck

Contracts, Education Law, Probate, Trusts & Estates, Sanctions, Tax Law
In a dispute involving a revocable trust used for a minor's education, summary judgment is granted to a settlor where the minor and his mother...

Johnston v. Comm'r of Internal Revenue

Contracts, Property Law & Real Estate, Tax Law
When a taxpayer offered to pay the IRS a sum certain to "fully resolve all adjustments at issue" for certain tax years, and the Commissioner accepted...

Smith v. Krosschell

Constitutional Law, Government Law, Property Law & Real Estate, Tax Law
In a dispute involving the applicability of the -Save Our Homes- cap on annual property assessments in a situation involving a computer data entry...

People v. Frederick

Criminal Law & Procedure, Evidence, Securities Law, Sentencing, Tax Law
Convictions of operating an endless chain scheme and related conspiracy, grand theft, securities fraud, and tax evasion charges, are affirmed over...

Reilly v. City and County of San Francisco

Administrative Law, Probate, Trusts & Estates, Property Law & Real Estate, Tax Law
Summary judgment in favor of defendant, on trustee's claim for property tax refund on real property held by a testamentary trust, is affirmed since...

Cetel v. Kirwan Fin. Group, Inc.

Civil Procedure, Consumer Protection Law, ERISA, Health Law, Injury & Tort Law, Insurance Law, Labor & Employment Law, Tax Law
Summary judgment for defendants on civil RICO, ERISA, and state law claims brought by physicians and their professional corporations who purchased...

LaSalle Talman Bank, F.S.B. v. US

Banking Law, Contracts, Government Contracts, Government Law, Remedies, Tax Law
In a Winstar-related case, a decision of the U.S. Court of Federal Claims awarding a bank $146.7 million in "cost-of-replacement-capital" damages is...

McCord v. Comm'r of Internal Revenue

Administrative Law, Corp. Governance, Corporation & Enterprise Law, Securities Law, Tax Law, Tax-exempt Organizations
In a gift tax case, tax court rulings and judgment adverse to taxpayers are reversed where, given a majority's reversible errors in evaluating donated...

Transport Labor Contract/Leasing Inc. v. Comm'r of Internal Revenue

Labor & Employment Law, Tax Law
A tax court judgment upholding a substantial deficiency asserted by the Commissioner of Internal Revenue against a Professional Employer Organization...

Murphy v. Internal Revenue Serv.

Administrative Law, Constitutional Law, Injury & Tort Law, Tax Law
Summary judgment for defendants, regarding taxpayer's claims under 26 U.S.C. section 104(a)(2), is vacated as, to the extent section 104(a)(2) permits...