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Description Date Docket #

US v. JUDICIAL WATCH INC.

United States DC Circuit
Constitutional Law, Tax Law
Court rejected plaintiff's claims that failure to allow it discovery and an evidentiary hearing on its claim that a tax audit was politically...
06/15/2004 03-5019

HIBBS v. WINN

United States Supreme Court
Civil Procedure, Constitutional Law, Tax Law
Tax Injunction Act did not bar plaintiffs' challenge to a state tax law providing for credits for payments made to school tuition organizations that...
06/14/2004 02-1809

GASS v. ALLEGHENY COUNTY

United States Third Circuit
Civil Procedure, Property Law & Real Estate, Tax Law
Property taxpayers' Due Process claims with regard to county's tax assessment appellate process was dismissed for lack of subject matter jurisdiction...
06/10/2004 03-2679

US v. RUTHERFORD

United States Ninth Circuit
Criminal Law & Procedure, Evidence, Tax Law
In a tax evasion case, court erred in failing to allow juror testimony to prove juror intimidation. In addition, defendant is only required to prove...
06/10/2004 03-10158

WILLIAMS-RUSSELL & JOHNSON v. US

United States Eleventh Circuit
Tax Law
The IRS mistakenly made a late assessment of defendant's employment taxes, after defendant timely paid their estimated liability. The defendant is not...
06/07/2004 03-13868

KIMBELL v. US

United States Fifth Circuit
Tax Law
In this estate tax case, district court erred in finding as a matter of law that 1) family members cannot enter into a bona fide transaction, and 2) a...
05/20/2004 03-10529

ONTARIO POWER GENERATION, INC. v. US

United States Federal Circuit
International Trade, Oil and Gas Law, Public Utilities, Tax Law
Dismissal of Canadian power company's claims for the refund of coal excise taxes and reclamation fees is affirmed for lack of jurisdiction under the...
05/20/2004 03-5161

LEE v. ASHCROFT

United States Third Circuit
Criminal Law & Procedure, Immigration Law, Tax Law
A conviction for filing a false tax return in violation of 26 U.S.C. section 7206(1) of the Internal Revenue Code is not an "aggravated felony" as...
05/19/2004 02-4602

DELTA PROP. MGMT., INC. v. PROFILE INVS., INC.

Supreme Court of Florida
Property Law & Real Estate, Tax Law
When mailing the notice of a tax deed sale to the titleholder of the affected property, the clerk of the circuit court must mail the notice to the...
05/18/2004 SC02-2721

NOBLE v. FRANCHISE TAX BD.

California Court of Appeal
Tax Law
Notwithstanding their intention to move to Colorado in the future, plaintiffs were residents of California for tax purposes at the time that certain...
05/11/2004 B167881

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