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Description Date Docket #

HORIZON BANK & TRUST v. COMMONWEALTH OF MASSACHUSETTS

United States First Circuit
Civil Procedure, Constitutional Law, Property Law & Real Estate, Tax Law
In a tax claim to funds obtained from the foreclosure of property, defendant-Commonweath's appeal, which challenges the claim, is dismissed on...
12/08/2004 04-1480

THE PILLSBURY CO. v. FRANCHISE TAX BD.

California Court of Appeal
Corporation & Enterprise Law, Tax Law
Dismissal of plaintiff's complaint, seeking a refund of California franchise taxes, is affirmed where the federal tax provisions that permitted...
12/07/2004 A105155

DIAMOND PLATING CO. v. US

United States Seventh Circuit
Labor & Employment Law, Tax Law
Plaintiff's suit for a refund of paid tax penalties, assessed for failure to timely file employment tax returns, is dismissed where plaintiff has not...
12/06/2004 04-2199

CITY OF VACAVILLE v. PITAMBER

California Court of Appeal
Constitutional Law, Government Law, Tax Law
Plaintiff-City's ordinance, imposing a duty on hotel owners to collect a transient occupancy tax, is valid, and plaintiff also has authority to issue...
12/03/2004 A104634

TRUE v. COMM'R OF INTERNAL REVENUE

United States Tenth Circuit
Corporation & Enterprise Law, Oil and Gas Law, Tax Law
In a challenge to defendant-IRS's tax deficiency determinations concerning the transfer of interests in family businesses subject to buy-sell...
12/03/2004 02-9010

MCADAMS v. MASSACHUSETTS MUTUAL LIFE INS. CO.

United States First Circuit
Insurance Law, Labor & Employment Law, Tax Law
Plaintiff's claim, alleging defendant unlawfully assessed a tax charge against their deferred compensation earnings, is dismissed where defendant's...
12/01/2004 04-1567, 04-1715

WORD OF LIVE MINISTRIES v. NASSAU COUNTY

Court of Appeals of New York
Property Law & Real Estate, Tax Law
Renewal applications for four properties located in the Village of Freeport are entitled to tax exemption pursuant to Real Property Tax Law section...
11/30/2004 No. 156

BATES v. FRANCHISE TAX BD.

California Court of Appeal
Administrative Law, Tax Law
In dispute with the Franchise Tax Board, plaintiffs may invoke the damage and relief provisions of the Information Practices Act, however, their...
11/23/2004 B169940

MAS ONE LTD. P'SHIP v. US

United States Sixth Circuit
Debt Collection, Insurance Law, Property Law & Real Estate, Tax Law
A loan payment, made to obtain a release from a Debt Service Guaranty Agreement, constitutes gross income and is a taxable capital contribution.
11/19/2004 03-4188

MEKULSIA v. COMM'R OF INTERNAL REVENUE

United States Sixth Circuit
Criminal Law & Procedure, Tax Law
The tax code and regulations do not create a ministerial-task obligation on the IRS to notify, and thereby remove from a partnership audit, a tax...
11/18/2004 03-2304

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