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Description Date Docket #

Borders Online v. State Bd. of Equalization

California Court of Appeal
Constitutional Law, Cyberspace Law, Tax Law
Borders online, which allows merchandise purchased on its website to be returned to any Borders book store, is required to collect and remit a use tax...
05/31/2005 A105488

Zimmerman v. Cambridge Credit Counseling Corp.

United States First Circuit
Consumer Protection Law, Tax Law, Tax-exempt Organizations
To be excluded from section 1679 of the Credit Repair Organizations Act, which creates a cause of action for consumers harmed by credit repair...
05/31/2005 04-2039

Matagorda County Appraisal Dist. v. Coastal Liquids Partners

Supreme Court of Texas
Property Law & Real Estate, Tax Law
Salt dome caverns created to store liquid hydrocarbons may be appraised and taxed separately from the surface land above them.
05/27/2005 03-1200

Maxwell v. Snow

United States DC Circuit
Constitutional Law, Tax Law
Dismissal of plaintiffs' claims for tax return information is affirmed where plaintiffs' requests had not complied with Freedom of Information Act...
05/27/2005 04-5082

Estate of Abraham v. Comm'r of Internal Revenue

United States First Circuit
Tax Law
Plaintiff's challenge to the an IRS determination of a tax deficiency is dismissed over its claim that the Tax Court erred in determining that 100% of...
05/26/2005 04-1886

Kikalos v. US

United States Seventh Circuit
Civil Procedure, Evidence, Tax Law
In a suit for a refund of federal income taxes, judgment in favor of the government is reversed where the district judge improperly instructed the...
05/24/2005 04-1613

Crescent Miami Ctr. v. Fla. Dep't of Revenue

Supreme Court of Florida
Corporation & Enterprise Law, Property Law & Real Estate, Tax Law
The transfer of property from a grantor to its wholly owned grantee, absent any exchange of value, is not subject to the documentary stamp tax in...
05/19/2005 sc03-2063

Narragansett Indian Tribe v. State of Rhode Island

United States First Circuit
Indian Law, Tax Law
The State violated plaintiff-Indian Tribe's sovereign rights when it enforced the criminal provisions of its cigarette tax laws by executing a search...
05/12/2005 04-1155

Auerbach v. Assessment Appeals Bd.

California Court of Appeal
Property Law & Real Estate, Tax Law
In a dispute concerning the transfer of commercial real property subject to a lease, pursuant to Revenue and Taxation Code section 61(c), the change...
05/11/2005 B173649

Am. Bankers Ins. Group v. US

United States Eleventh Circuit
Communications Law, Public Utilities, Tax Law
The district court erred when it determined that long distance telephone services purchased by plaintiff were subject to an excise tax under Internal...
05/10/2005 04-10720

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