Skip to main content

all - Opinion Summaries

FILL IN AT LEAST ONE FIELD

Format is YYYYMMDD

Page 161 of 216 Showing Result 1601 - 1610 of 2158
Description Date Docket #

LAPHAM FOUND. INC. v. COMM'R OF INTERNAL REVENUE

United States Sixth Circuit
Tax Law, Tax-exempt Organizations
A tax court's judgment, classifying plaintiff as a private foundation under 26 U.S.C. section 509(a)(3), is affirmed where plaintiff did not meet the...
11/18/2004 03-1229

IN THE MATTER OF MALTA TOWN CENTRE

Court of Appeals of New York
Property Law & Real Estate, Tax Law
Proof of an annual reassessment, pursuant to the State reassessment aid program, is evidence of a revaluation or update of all real property on the...
11/18/2004 No. 154

SMITH v. US

United States Fifth Circuit
Tax Law
In a suit for a refund of federal estate taxes, judgment for defendant is affirmed where the district court did not err in refusing to consider the...
11/16/2004 04-20194

HOTEL EMPLOYEES v. SAGE HOSPITALITY RES.

United States Third Circuit
Constitutional Law, Labor & Employment Law, Tax Law
Federal labor law does not preempt defendant-City from requiring parties receiving tax increment financing to sign a labor neutrality agreement.
11/15/2004 03-4168

MAY TRUCKING CO. v. OREGON DEP'T OF TRANSP.

United States Ninth Circuit
Administrative Law, Civil Procedure, Constitutional Law, Oil and Gas Law, Tax Law
Plaintiff's claim, alleging that the International Fuel Tax Agreement precludes Oregon's collection of certain fuel taxes, is dismissed where the Tax...
11/12/2004 03-35381

US v. HENSHAW

United States Tenth Circuit
Criminal Law & Procedure, Tax Law
Defendant's conviction for conversion is affirmed where the district court properly applied the "last in-first out" method for tracing money that has...
11/03/2004 03-5165

BLACKWELL v. ARDREY

United States Eighth Circuit
Bankruptcy Law, Tax Law
Bankruptcy court's order disallowing claim of exemption of tax refund is reversed, as bankruptcy court committed clear factual error in finding the...
11/01/2004 04-6027

US v. B&D VENDING, INC.

United States Sixth Circuit
Administrative Law, Corporation & Enterprise Law, Tax Law
IRS's administrative summons for defendant's corporate records is affirmed over defendant's challenges that 1) the judge's delayed formal order of...
10/25/2004 03-6008

CUNO v. DAIMLER CHRYSLER, INC.

United States Sixth Circuit
Constitutional Law, Corporation & Enterprise Law, Tax Law
The investment tax credit provision of Ohio Rev. Code Ann. section 5733.33 runs afoul of the Commerce Clause and is unconstitutional.
10/19/2004 01-3960

CCPA NO. 1 v. COUNTY OF SONOMA

California Court of Appeal
Government Law, Property Law & Real Estate, Public Utilities, Tax Law
Summary judgment in favor of plaintiff's complaint for refund of taxes is affirmed over defendant's contentions that the trial court employed an...
10/15/2004 A100714

Results 1601 to 1610 of 2158

Copied to clipboard