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Description Date Docket #

Sherwin-Williams Co. v. US

United States Sixth Circuit
Corporation & Enterprise Law, Tax Law
In a claim for a refund of claimed overpayment of federal income taxes, summary judgment in favor of defendant is affirmed over plaintiff's claim that...
04/13/2005 03-3029

Carnival Cruise Lines, Inc. v. US

United States Federal Circuit
Tax Law
Plaintiff-cruise ship operator is not liable for Harbor Maintenance Tax payments based on passengers' boarding or disembarking during layover stops in...
04/12/2005 04-1110, 04-1219

Florida Country Clubs, Inc. v. Comm'r of Internal Revenue

United States Eleventh Circuit
Administrative Law, Tax Law
In a tax dispute where plaintiffs successfully defended an IRS audit, denial of plaintiff's request for administrative costs under 26 U.S.C. section...
03/31/2005 04-12302

N.Y. Tel. Co. v. Town of Oyster Bay

Court of Appeals of New York
Government Law, Public Utilities, Tax Law
Real Property Tax Law section 102 (14) does not authorize defendant-Town to impose a special ad valorem levy for garbage collection on plaintiff's...
03/31/2005 34

In the Matter of Huckaby v. N.Y. State Division of Tax Appeals

Court of Appeals of New York
Constitutional Law, Labor & Employment Law, Tax Law
New York's "convenience of the employer" test does not violate the Due Process and Equal Protection Clauses of the Fourteenth Amendment to the United...
03/29/2005 8

River City Ranches v. Comm'r of Internal Revenue

United States Ninth Circuit
Tax Law
The Tax Court does have jurisdiction to make findings concerning the imposition of penalty-interest under 26 U.S.C. section 6621(c).
03/25/2005 03-73853

Colsen v. IRS

United States Eighth Circuit
Bankruptcy Law, Tax Law
Plaintiff-debtor's 1040 Forms filed after the IRS had assessed tax liabilities qualified as returns for purposes of dischargeability under 11 U.S.C....
03/25/2005 04-6042

Howard Jarvis Taxpayers Ass'n v. City of Fresno

California Court of Appeal
Government Law, Public Utilities, Tax Law
Defendant-City's assessment of a fee in lieu of property taxes upon its own utility departments violates the constitutional provisions adopted through...
03/23/2005 F044561

TOWN OF BELLEAIR v. FLA. POWER CORP.

Supreme Court of Florida
Contracts, Government Law, Public Utilities, Tax Law
While negotiating a new franchise agreement, a local government may continue to impose a franchise fee on an electric utility by maintaining the...
03/10/2005 SC02-2149

BALLARD v. COMMISSIONER OF INTERNAL REVENUE

United States Supreme Court
Tax Law
The tax court may not exclude from the record on appeal Tax Court Rule 183(b) reports submitted by special trial judges.
03/07/2005 03-184

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