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Description Date Docket #

US v. PREE

United States Seventh Circuit
Criminal Law & Procedure, Sentencing, Tax Law
Defendant's conviction for tax fraud is affirmed, however, her sentence is vacated pending the Supreme Court's decision in US v. Booker 2004 WL...
09/14/2004 03-1516

US v. BOULWARE

United States Ninth Circuit
Criminal Law & Procedure, Tax Law
Defendant's tax convictions are reversed where the district abused its discretion by excluding evidence of a state-court judgment that directly...
09/14/2004 02-10287

US v. FRONTONE

United States Seventh Circuit
Bankruptcy Law, Tax Law
A claim by the IRS to recover an erroneous refund is not dischargeable in bankruptcy.
09/09/2004 04-1051

CUNO v. DAIMLERCHRYSLER, INC.

United States Sixth Circuit
Constitutional Law, Tax Law
An Ohio investment tax credit, which rewards companies for expanding their business in-state, cannot be upheld under the Commerce Clause where the tax...
09/02/2004 01-3960

TURNER v. COMMISSIONER OF INTERNAL REVENUE

United States Third Circuit
Corporation & Enterprise Law, Debt Collection, Tax Law
In a suit for tax deficiency, plaintiff's inter vivos transfers do not qualify for the 26 U.S.C. section 2036(a) exception where neither of its...
09/01/2004 03-3173

FIELD v. US

United States Second Circuit
Civil Procedure, Tax Law
Judgment against plaintiffs' tax refund action is affirmed where the IRS properly assessed the tax rate within the ten-year limitations period as...
08/24/2004 03-6246

VENTAS v. US

United States Federal Circuit
Tax Law
Plaintiff's claim to recover additional taxes paid is dismissed where plaintiff is not entitled to the additional taxes it was required to pay as a...
08/24/2004 03-5171

WRIGHT v. COMMISSIONER OF INTERNAL REVENUE

United States Second Circuit
Tax Law
Plaintiff successfully appeals a judgment of the Tax Court where it is sufficiently unclear whether a tax refund was ever sent to plaintiff by the IRS...
08/19/2004 03-4671

FEDERAL NAT'L MORTGAGE ASS'N v. US

United States Federal Circuit
Government Law, Tax Law
In a tax refund action, the award of overpayment interest to plaintiff is reversed where the Court of Federal Claims failed to correctly construe the...
08/12/2004 03-5162

CHOI v. COMMISSIONER OF INTERNAL REVENUE

United States Ninth Circuit
Tax Law
The Tax Court's imposition of civil penalties on plaintiff for underreporting income is affirmed over plaintiff's challenge that defendant was not...
08/10/2004 02-74480

Results 1621 to 1630 of 2158

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