all - Opinion Summaries

Gorospe v. Comm'r of Internal Revenue

Administrative Law, Civil Procedure, Debt Collection, Government Law, Tax Law
Congress did not authorize the Tax Court to hear appeals of the IRS Office of Appeals's determinations in trust fund recovery penalty cases. The Tax...

Verizon Tel. Cos. v. Fed. Communications Comm'n

Administrative Law, Communications Law, Government Law, Tax Law
A petition for review of an FCC requirement that petitioners' tariffs for certain years comply with an "add-back" accounting rule is denied in part...

Arquette Dev. Corp. v. Hodges

Contracts, Debt Collection, Landlord Tenant Law, Property Law & Real Estate, Tax Law
In a dispute over an agreement involving the sale of real property, partial summary judgment for plaintiff holding that his breach of a lease had no...

Burklow & Assocs., Inc. v. Brown

Admiralty, Government Law, Property Law & Real Estate, Tax Law
In a suit for declaratory relief challenging the validity of a county property appraiser's ad valorem tax assessments levied against certain wet slips...

Capitol Indem. Corp. v. US

Debt Collection, Government Contracts, Government Law, Insurance Law, Property Law & Real Estate, Tax Law
Summary judgment for the government in a wrongful levy action brought by plaintiff-surety is reversed and judgment is rendered in favor of plaintiff...

US v. Ture

Criminal Law & Procedure, Sentencing, Tax Law
Defendant's sentence for willfully attempting to evade federal income tax is vacated pursuant to the government's claim that the sentence was...

Boyd v. Commissioner of IRS

Administrative Law, Bankruptcy Law, Civil Procedure, Tax Law
Dismissal of a tax suit involving the distinction between a "levy" and an "offset" is affirmed where: 1) the tax court did not have jurisdiction over...

U.S. v. Sayer

Administrative Law, Agriculture, Banking Law, Bankruptcy Law, Government Law, Property Law & Real Estate, Tax Law
Judgment of the district court in a tax case involving a farm is vacated insofar as it includes foreclosure of the property and remanded for dismissal...

Wal-Mart Stores, Inc. v. AIG Life Ins. Co.

Consumer Protection Law, Contracts, Injury & Tort Law, Insurance Law, Tax Law
Dismissal for failure to state a claim of plaintiffs' complaint arising out of their purchase of corporate-owned life insurance (COLI) policies that...

Ordlock v. Franchise Tax Bd.

Administrative Law, Government Law, Tax Law
In affording the Franchise Tax Board (FTB) a four-year period of limitations in which to notify a taxpayer of a state tax deficiency assessment,...