all - Opinion Summaries

In re: Charco, Inc.

Bankruptcy Law, Property Law & Real Estate, Tax Law
If a state requires that a judgment be recorded before it is effective against a class of third parties acquiring liens on real property, an...

Rivera v. Baker West, Inc.

Injury & Tort Law, Labor & Employment Law, Tax Law
Order dismissing plaintiff's suit is affirmed over his claim that defendant improperly withheld tax funds from a settlement check in the underlying...

First Nationwide Bank v. US

Banking Law, Contracts, Government Contracts, Government Law, Remedies, Tax Law
Judgment awarding plaintiff-bank damages is affirmed where defendant, the federal government, in enacting and implementing the 1993 Guarini Amendment...

Fla. Dep't of Revenue v. City of Gainesville

Communications Law, Constitutional Law, Government Law, Property Law & Real Estate, Tax Law
Because providing telecommunications services does not as a matter of law always serve municipal or public purposes, ad valorem taxation of a...

Slocum v. State Bd. of Equalization

Constitutional Law, Property Law & Real Estate, Tax Law
The California State Board of Equalization's Rule 139, permitting midyear reassessment of property suffering loss in value because of diminished...

Nat'l R.R. Passenger Corp. v. US

Communications Law, Tax Law, Transportation
A federal statute imposing a tax on telephone calls for which the toll charge "varies in amount with the distance and elapsed transmission time of...

Casteel v. County of San Joaquin

Government Law, Public Utilities, Tax Law
Judgment compelling defendant to refund fees paid by plaintiff for solid waste disposal services provided at several of his rental properties is...

Asper v. Maxy Aviation Servs.

Banking Law, Civil Procedure, Sanctions, Tax Law
Judgment entered upon an order striking defendant's pleadings and entering a default is affirmed where defendant's repeated willful disregard of...

Agnew v. State Bd. of Equalization

Attorney's Fees, Remedies, Tax Law
Denial of taxpayer plaintiff's requests for costs and attorney fees is reversed in a sales tax refund case where plaintiff was entitled to his costs...

Wagnon v. Prairie Band Potawatomi Nation

Constitutional Law, Gaming Law, Government Law, Indian Law, Oil and Gas Law, Tax Law, Transportation
Because Kansas- motor fuel tax is a nondiscriminatory tax imposed on an off-reservation transaction between non-Indians, the tax is valid and poses no...