all - Opinion Summaries

Baranowicz v. Comm'r of Internal Revenue

Administrative Law, Family Law, Tax Law
Appeal from a Tax Court determination that petitioner's former wife is entitled to innocent spouse relief under tax law is dismissed for lack of...

US v. Stone

Criminal Law & Procedure, Sentencing, Tax Law
Defendants' sentences for conspiring to defraud the United States by impeding the Internal Revenue Service in the ascertainment and collection of tax...

US v. Lavoie

Criminal Law & Procedure, Evidence, Tax Law
Defendant's conviction for willfully evading federal income taxes is affirmed over his claim of error that the evidence was insufficient for a jury to...

Aranda v. Comm'r of Internal Revenue

Criminal Law & Procedure, Family Law, Tax Law
Tax Court's order declining to grant plaintiff additional innocent-spouse relief from certain tax liabilities is affirmed over plaintiff's contention...

US v. Torres

Attorney's Fees, Bankruptcy Law, Remedies, Tax Law
Sovereign immunity bars awards for emotional distress damages against the federal government under Bankruptcy Code section 105(a) for any willful...

People v. Olender

Government Law, Tax Law
In an action brought under section 1301 of the Illinois Income Tax Act for filing a fraudulent income tax return, motion to dismiss is affirmed based...

Sheets v. Palmer

Attorney's Fees, Probate, Trusts & Estates, Tax Law
Order on final accounting and petition for discharge in a probate case is reversed in part where the trial court erred to the extent it concluded that...

In re: Payne

Bankruptcy Law, Tax Law
A debtor may not obtain a discharge in bankruptcy from a tax debt owed to the Internal Revenue Service if he failed to file a return until after the...

Wendt v. Leonard

Attorney's Fees, Civil Procedure, Civil Rights, Constitutional Law, Property Law & Real Estate, Tax Law
Denial of plaintiff's motion to vacate an order awarding attorneys fees in an underlying civil rights case, involving the seizure of plaintiff's boat,...