all - Opinion Summaries

Orum v. Comm'r of Internal Revenue

Property Law & Real Estate, Tax Law
In litigation concerning unpaid tax liabilities, defendant-Commissioner did not abuse his discretion in concluding that the IRS was entitled to levy...

US v. Crestmark Bank

Bankruptcy Law, Debt Collection, Tax Law
The United States, as an involuntary creditor of delinquent taxpayers, is entitled to special priority over voluntary creditors.

Gandy Nursery, Inc. v. US

Tax Law
The district court did not make the findings necessary to support its determination that the Government recklessly or intentionally filed tax liens...

Grable & Sons Metal Prod. v. Darue Engineering

Civil Procedure, Property Law & Real Estate, Tax Law
Federal district courts have jurisdiction to try claims of title to land obtained at a federal tax sale where the national interest in providing a...

PSI Energy, Inc. v. US

Public Utilities, Tax Law
A tax on the users of enriched uranium for generation of nuclear power was improperly levied on plaintiff since it neither used enriched uranium nor...

Densieski v. NY State Bd. of Real Prop. Serv.

Constitutional Law, Education Law, Government Law, Tax Law
A town that is part of a school district does not have the capacity to contest the segment special equalization rate set by the State Board of Real...

Matter of Nat'l Gypsum Co. v. Assessor of Town of Tonawanda

Civil Procedure, Property Law & Real Estate, Tax Law
The notice of petition in a tax certiorari proceeding was not jurisdictionally defective even though plaintiff included a return date that was later...

Tax Analysts v. IRS

Administrative Law, Tax Law, Tax-exempt Organizations
In a suit under the Freedom of Information Act to obtain documents of a tax-exempt organization, defendant has met its burden to demonstrate that each...

Living Care Alternatives v. IRS

Labor & Employment Law, Property Law & Real Estate, Tax Law
The Internal Revenue Service's Appeals Office properly allowed tax liens and levies on plaintiff-nursing home's property for unpaid employment taxes.

Harrigill v. US

Tax Law
Summary judgment in favor of plaintiff's claim for a tax refund is vacated where she made no payment within the applicable look-back period and is...