Skip to main content

all - Opinion Summaries

FILL IN AT LEAST ONE FIELD

Format is YYYYMMDD

Page 167 of 216 Showing Result 1661 - 1670 of 2158
Description Date Docket #

AMMEX, INC. v. US

United States Sixth Circuit
Constitutional Law, Oil and Gas Law, Tax Law
Duty-free store seeking refund of excise taxes paid on dispensed motor fuel lacks standing to bring an Export Clause claim; the tax was not assessed...
05/06/2004 02-2375

VOLVO TRUCKS OF N. AM., INC. v. US

United States Fourth Circuit
Tax Law
Plaintiff was properly denied the benefit of Temporary Treasury Regulation 26 C.F.R. section 145.4052-1, which exempts from federal excise tax certain...
05/05/2004 03-1256

US v. ROSELLI

United States First Circuit
Criminal Law & Procedure, Sentencing, Tax Law
District court committed harmless error by failing to determine the amount of tax loss attributable to defendant's fraud. Three level downward...
05/05/2004 03-1550

ARMSTRONG v. US

United States Eighth Circuit
Tax Law
The assignment of annuity contracts as collateral for a loan was properly treated as a taxable event; taxpayers cannot collaterally attack the...
05/03/2004 03-2662

POLACK v. COMM'R OF INTERNAL REVENUE

United States Eighth Circuit
Tax Law
Tax court did not err in assessing value of shares involved in a gift; taxpayer's evidence relating to events subsequent to his 1992 valuation of the...
05/03/2004 03-1295

CAVANAGH v. CALIFORNIA UNEMPLOYMENT INS. APPEALS BD.

California Court of Appeal
Bankruptcy Law, Insurance Law, Labor & Employment Law, Tax Law
Trial court properly denied plaintiff's petition for a writ of mandate to prevent the Employment Development Department from taking further action...
04/29/2004 C042172

ROBERT v. US

United States Eighth Circuit
Tax Law
District court properly granted summary judgment to government in action to quash third-party summonses issued following improper ex parte...
04/29/2004 03-1603

PAINE v. FRANCHISE TAX BD.

California Court of Appeal
Tax Law
As former Revenue and Taxation Code section 17544 does not preclude taxation of plaintiffs for the guaranteed payments they received after becoming...
04/28/2004 A102401

US v. MIKUTOWICZ

United States First Circuit
Criminal Law & Procedure, Sentencing, Tax Law
Tax offender's two-level reduction for acceptance of responsibility is vacated; by contesting willfulness, he did not admit "the essential factual...
04/22/2004 02-2469, 02-2522

CHIPPEWA TRADING CO. v. COX

United States Sixth Circuit
Civil Rights, Indian Law, Injury & Tort Law, Tax Law
Due process challenge to the forfeiture provisions of the Tobacco Products Tax Act was properly dismissed under the comity doctrine, which prohibits...
04/19/2004 03-1445

Results 1661 to 1670 of 2158

Copied to clipboard