all - Opinion Summaries

Capital Blue Cross v. Comm'r of Internal Revenue

Contracts, Evidence, Health Law, Insurance Law, Tax Law
Denial of plaintiff's request for a refund of tax overpayment regarding canceled insurance contracts is reversed where the tax court improperly...

US v. Orenuga

Criminal Law & Procedure, Evidence, Tax Law
Defendant's convictions for receipt of a bribe by a public official are affirmed over his meritless claims of error regarding: 1) the district court's...

Northrop Grumman v. County of Los Angeles

Government Contracts, Property Law & Real Estate, Remedies, Tax Law
Overhead property allocated to government contracts as an indirect cost becomes the property of the federal government and is therefore not taxable.

Daniels v. Bursey

Civil Procedure, Class Actions, Insurance Law, Labor & Employment Law, Tax Law
In a putative class action suit against administrators and insurers of a benefit fund alleging fraudulent marketing and administration of the fund, an...

Moulton v. US

Attorney's Fees, Corp. Governance, Corporation & Enterprise Law, Government Law, Tax Law
Order denying plaintiff's motion for attorneys' fees and costs in a taxpayer suit is affirmed where there was no abuse of discretion in the district...

Widgren v. Maple Grove

Civil Rights, Constitutional Law, Government Law, Property Law & Real Estate, Tax Law
Summary judgment for defendants is affirmed where defendants did not conduct Fourth Amendment searches in violation of plaintiffs' expectations of...

Spotts v. US

Banking Law, Corp. Governance, Corporation & Enterprise Law, Debt Collection, Family Law, Property Law & Real Estate, Tax Law
Summary judgment for defendant-I.R.S. in an action seeking to remove a nominee federal tax lien is reversed where the lower court did not apply state...

Neilson v. City of California City

Constitutional Law, Government Law, Property Law & Real Estate, Tax Law
The California Constitution does not prohibit a tax on the mere ownership of real property if the tax is a special tax and not an ad valorem tax.

OfficeMax v. US

Communications Law, Tax Law
In a tax case disputing the meaning of -toll telephone service- as defined in 26 U.S.C. section 4252(b)(1), a toll charge must vary by both distance...

Estate of Blount v. Comm'r of Internal Revenue

Corporation & Enterprise Law, Insurance Law, Tax Law
The Tax Court erred when it added the insurance proceeds to the value of the corporation when it calculated its fair market price.