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Description Date Docket #

Reese Bros., Inc. v. US

United States Third Circuit
Communications Law, Government Law, Tax Law
The federal communications excise tax set forth in 26 U.S.C. section 4251(a)(1) does not apply to long-distance telephone services that are priced...
05/09/2006 05-2135

Fargo v. Comm'r of Internal Revenue

United States Ninth Circuit
Administrative Law, Debt Collection, Government Law, Tax Law
A tax court decision holding that the Commissioner of Internal Revenue did not abuse his discretion by rejecting taxpayers' offer to pay $7,500 in...
05/08/2006 04-72190

Belt v. Oppenheimer, Blend, Harrison & Tate, Inc.

Supreme Court of Texas
Civil Procedure, Injury & Tort Law, Professional Malpractice, Tax Law
There is no legal bar preventing an estate's personal representative from maintaining a legal malpractice claim on behalf of the estate against the...
05/05/2006 04-0681

Hinck v. US

United States Federal Circuit
Administrative Law, Civil Procedure, Tax Law
Internal Revenue Code section 6404(h) grants exclusive subject matter jurisdiction to the Tax Court to review the IRS's denials of interest abatement....
05/04/2006 05-5099

Colsen v. US

United States Eighth Circuit
Bankruptcy Law, Tax Law
In the context of bankruptcy proceedings, the honesty and genuineness of a filer's attempt to satisfy tax laws when filing IRS tax returns should be...
05/04/2006 05-2476

Gorospe v. Comm'r of Internal Revenue

United States Ninth Circuit
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...
05/03/2006 04-73277

In the Matter of Charter Dev. Co., L.L.C. v. City of Buffalo

Court of Appeals of New York
Education Law, Government Law, Property Law & Real Estate, Tax Law, Tax-exempt Organizations
Denial of tax exemption for petitioner, who acquired and developed property which ultimately was leased to a charter school, is affirmed where a...
05/02/2006 53

Bartman v. Comm'r Internal Revenue

United States Eighth Circuit
Administrative Law, Civil Procedure, Tax Law
A tax court order finding that it did not have jurisdiction over a petition for review of a denial by the IRS of petitioner's refund request for a...
05/02/2006 04-2771

People v. Mojica

California Court of Appeal
Criminal Law & Procedure, Tax Law
Conviction of felony income tax evasion is reversed where the jury was not instructed that it had to find the existence of a tax deficiency as an...
04/27/2006 B176369

Jones v. Flowers

United States Supreme Court
Civil Procedure, Constitutional Law, Government Law, Property Law & Real Estate, Tax Law
For purposes of due process, when mailed notice of a tax sale is returned unclaimed, a state must take additional reasonable steps to attempt to...
04/26/2006 04-1477

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