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Description Date Docket #

In re: Cisneros

United States DC Circuit
Administrative Law, Attorney's Fees, Criminal Law & Procedure, Government Law, Tax Law
A petition under section 593(f) of the Ethics in Government Act for attorneys' fees, claimed to be incurred during and as a result of an investigation...
07/18/2006 95-1

Cummins Inc. v. US

United States Federal Circuit
Administrative Law, Government Law, International Law, International Trade, Tax Law
Summary judgment for the government, holding that the crankshafts imported by plaintiff into the U.S. did not originate in Mexico and were not...
07/17/2006 05-1482

Auerbach v. Assessment Appeals Bd. No. 1 for the County of Los Angeles

Supreme Court of California
Administrative Law, Government Law, Landlord Tenant Law, Property Law & Real Estate, Tax Law
In a dispute over the determination of certain property taxes, a judgment finding that both land and improvements were subject to, and included in the...
07/17/2006 S134920

U.S. v. Ponds

United States DC Circuit
Constitutional Law, Criminal Law & Procedure, Evidence, Tax Law
Conviction for tax evasion and fraud is reversed where the defendant's production of documents under a grant of immunity was sufficiently testimonial...
07/14/2006 03-3134

Wachovia Bank, N.A. v. US

United States Eleventh Circuit
Banking Law, Civil Procedure, Tax Law, Tax-exempt Organizations
The statute of limitations period set forth in 26 U.S.C. section 6511(a) applies to claims for refunds made by those who have mistakenly filed a...
07/13/2006 05-12814

Coltec Indus., Inc. v. US

United States Federal Circuit
Corporation & Enterprise Law, Securities Law, Tax Law
An award by the Court of Federal Claims of a full refund to a taxpaying company for an assessment it paid to the IRS following a disallowal of certain...
07/12/2006 05-5111

Caracci v. Comm'r of Internal Revenue

United States Fifth Circuit
Administrative Law, Corporation & Enterprise Law, Government Benefits, Government Law, Health Law, Tax Law, Tax-exempt Organizations
A decision requiring taxpayers, three privately held home-healthcare agencies and the family that owns and operates them, to pay certain excise taxes...
07/12/2006 02-60912

Crooks v. Comm'r of Internal Revenue

United States Sixth Circuit
Administrative Law, Tax Law
A tax court order assessing tax deficiencies and penalties against petitioners for certain tax years is affirmed where the tax court properly...
07/11/2006 05-1744

Szopa v. White

United States Seventh Circuit
Administrative Law, Asset Forfeiture, Civil Procedure, Sanctions, Tax Law
Summary judgment for the government in a tax appeal is granted where the court lacked jurisdiction since the case should have been filed in the U.S....
07/05/2006 05-4788

Scherbart v. Comm'r of Internal Revenue

United States Eighth Circuit
Agriculture, Tax Law
Given the agency relationship between a farming cooperative and plaintiff farmer and the voluntary nature of the deferred income at issue, the tax...
07/05/2006 05-1325

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