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Description Date Docket #

US v. PENSYL

United States Sixth Circuit
Criminal Law & Procedure, Tax Law
Defendant's conviction for attempted tax evasion is affirmed over his challenge that the district court erred in its instructions to the jury when it...
10/15/2004 03-4468

COSO ENERGY DEVELOPERS v. COUNTY OF INYO

California Court of Appeal
Property Law & Real Estate, Tax Law
In suit for a refund of property taxes, Statutes 1891, chapter 181, section 1 does not preclude defendant-County from taxing a portion of plaintiff's...
10/13/2004 E034051

RONALD MORAN CADILLAC, INC. v. US

United States Ninth Circuit
Tax Law
In a claim for refund of income taxes, the district court properly determined that plaintiff is not entitled to a net operating loss carry back under...
10/12/2004 02-57052

MERRILL LYNCH & CO. v. COMM'R OF INTERNAL REVENUE

United States Second Circuit
Corporation & Enterprise Law, Tax Law
In assessing deficiencies for the payment of income tax, the firm and fixed plan test is the appropriate method for determining whether two...
09/28/2004 03-40676

REYNOLDS TOBACCO CO. v. SHEWRY

United States Ninth Circuit
Constitutional Law, Tax Law
Plaintiff's suit, claiming that a California surtax on cigarettes which paid for advertisements criticizing the tobacco industry violated the First...
09/28/2004 03-16535

CEMEX v. US

United States Federal Circuit
International Trade, Tax Law
Defendants' unsuccessfully appeal the decision of the US Court of International Trade denying its motion to enforce the judgment entered against...
09/28/2004 04-1058, 04-1080

AMMEX, INC. v. US

United States Federal Circuit
International Trade, Oil and Gas Law, Tax Law
In an import taxation case, plaintiff's appeal of the US Court of Federal Claims' judgment, which held that plaintiff lacked standing to pursue a...
09/27/2004 03-5107

GENERAL ELEC. CO. v. US

United States Federal Circuit
Corporation & Enterprise Law, Tax Law
In a suit concerning the amount of interest the government owes for corporate tax overpayment, rejection of plaintiff's claim is reversed and the case...
09/27/2004 03-5153

MCGRAW v. COMM'R

United States Eighth Circuit
Tax Law
Plaintiff unsuccessfully appeals the Tax Court's decision finding him liable for tax deficiencies where the evidence supported a finding of fraudulent...
09/24/2004 03-2883

SORRENTINO v. IRS

United States Tenth Circuit
Tax Law
A taxpayer's timely filing of a claim for refund or credit is a jurisdictional prerequisite to maintaining a tax refund suit against the government.
09/15/2004 02-1114, 02-1137

Results 1611 to 1620 of 2158

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