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Description Date Docket #

CITY OF LOS ANGELES v. FURMAN SELZ CAPITAL MANAGEMENT

California Court of Appeal
Corp. Governance, Corporation & Enterprise Law, Tax Law
A municipality may not levy taxes on a limited liability company (LLC) wholly owned by a financial corporation, where the income of the LLC has been...
08/09/2004 B168916

US v. SCHIFF

United States Ninth Circuit
Constitutional Law, Remedies, Tax Law
Plaintiffs unsuccessfully challenge a preliminary injunction, preventing them from promoting their zero-income tax theories, on grounds that 1) the...
08/09/2004 03-16319

JOHN HANCOCK FIN. SERVS. v. US

United States Federal Circuit
Corporation & Enterprise Law, Tax Law
The district court's denial of plaintiff's claim for a tax refund is affirmed where the tax benefit rule is inapplicable to plaintiff in this case.
08/09/2004 03-5163

US v. SAKURA GLOBAL CAPITAL MARKETS, INC.

United States Second Circuit
Injury & Tort Law, Tax Law
Plaintiff's claim to recover under the False Claims Act (FCA) is rejected where the "Tax Bar" excludes his claims for recovery under the FCA because...
08/03/2004 03-7977

HELENE CURTIS, INC. v. LOS ANGELES COUNTY ASSESSMENT APPEALS BDS.

California Court of Appeal
Property Law & Real Estate, Tax Law
In a property tax dispute, plaintiff successfully challenged a judgment denying its petition for reassessment and was granted a limited writ of...
07/29/2004 B164607

ORDLOCK v. FRANCHISE TAX BOARD

California Court of Appeal
Tax Law
Plaintiffs correctly asserted that a 1998 notice of proposed assessment for the 1983 tax year is barred by the four-year statute of limitations, and...
07/28/2004 B169465

IN RE: FIRST CENT. FIN. CORP.

United States Second Circuit
Remedies, Tax Law
The district court's decision not to impose a constructive trust on a tax refund that was held as property of defendant was affirmed where 1) a...
07/27/2004 02-5065

GRABLE & SONS METAL v. DARUE ENG'G

United States Sixth Circuit
Administrative Law, Tax Law
In an action to quiet title after an IRS seizure, judgment in favor of defendant is affirmed on grounds that subject matter jurisdiction was proper...
07/27/2004 02-1678

METRO LEASING v. COMM'R OF INTERNAL REVENUE

United States Ninth Circuit
Tax Law
The United States Tax Court was affirmed in determining: 1) the amount of a corporate officer's salary that may be deducted as a reasonable business...
07/23/2004 02-73933

BORISSOFF v. TAYLOR & FAUST

Supreme Court of California
Tax Law
The Court found that a successor fiduciary of an estate in probate may assert a professional negligence claim against attorneys retained by a...
07/15/2004 S105600

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