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Description Date Docket #

Falconwood Corp. v. US

United States Federal Circuit
Corporation & Enterprise Law, Tax Law
In a tax case, plaintiff-corporation is due a tax refund where the Court of Federal Claims erred in finding that plaintiff may not invoke the 26...
09/02/2005 04-5111

Lindsey v. Comm'n of Internal Revenue

United States Eighth Circuit
Tax Law
Tax Court properly assessed deficiencies against plaintiff where it did not err in finding that I.R.C. Sec. 104(a)(2), as amended, applied to the...
09/02/2005 04-2978

Arakaki v. Apoliona

United States Ninth Circuit
Administrative Law, Constitutional Law, Government Law, Tax Law
A challenge to the appropriation of tax revenue to the Office of Hawaiian Affairs does not raise a nonjusticiable political question.
08/31/2005 04-15306

US v. Norwood

United States Eighth Circuit
Criminal Law & Procedure, Tax Law
Enforcement of an IRS summons, which sought various financial records in connection with an IRS investigation of defendant's underreporting of income,...
08/26/2005 04-2623

US v. George

United States Ninth Circuit
Criminal Law & Procedure, Tax Law
Receivership fees paid to a cash-basis taxpayer are taxable in the year received even though they are subject to subsequent court review and possible...
08/23/2005 04-10307

Perez v. Ellington

United States Tenth Circuit
Civil Rights, Constitutional Law, Indian Law, Injury & Tort Law, Tax Law
Plaintiffs have successfully established their First Amendment retaliation claim where defendants' quick decision to issue jeopardy tax assessments...
08/23/2005 04-2181

Vision Info. Serv. v. Comm'n of Internal Revenue

United States Sixth Circuit
Contracts, Intellectual Property, Tax Law
The Tax Court did not err in finding that sums received by plaintiff were taxable as ordinary income since the income was derived from payments for a...
08/22/2005 04-2110

Morse v. Comm'r of Internal Revenue

United States Eighth Circuit
Civil Procedure, Constitutional Law, Criminal Law & Procedure, Tax Law
Civil tax fraud penalties against plaintiff for unreported income, imposed after a criminal conviction for the same unpaid taxes, did not violate the...
08/22/2005 04-2040

E.W. Scripps Co. v. US

United States Sixth Circuit
Civil Procedure, Tax Law
Summary judgment in favor of plaintiff's claim for interest payments, based on its overpayment of tax, is affirmed over the government's contention...
08/19/2005 03-4438

US v. Saldana

United States Fifth Circuit
Criminal Law & Procedure, Sentencing, Tax Law
Defendants' convictions for corruptly endeavoring to impede the administration of Internal Revenue laws are affirmed over their claim that the...
08/18/2005 04-50527

Results 1491 to 1500 of 2158

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