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IN RE BOSTON REG'L MED. CTR., INC.

United States First Circuit
Bankruptcy Law, Health Law, Tax Law
Amounts owing by a debtor hospital under Massachusetts Gen. Laws chapter 188G, section 18, to a state fund known as the Commonwealth's Uncompensated...
04/14/2004 03-1527

MILLER v. US

United States Ninth Circuit
Bankruptcy Law, Tax Law
The interplay of Bankruptcy Code sections 1141(d)(2), 523(a)(1)(A), and 507(a)(8) renders an IRS claim for unpaid withholding taxes nondischargeable...
04/13/2004 02-17073

JAMES v. TABLERION

United States Federal Circuit
Administrative Law, Labor & Employment Law, Tax Law
In seeking to extract personal gain from her ex-husband by uttering what a reasonable person would have understood to be a threat to audit, IRS...
04/13/2004 03-3029

OKERLUND v. US

United States Federal Circuit
Securities Law, Tax Law
Court of Federal Claims did not err in finding that plaintiffs' tax liabilities should be assessed based on a valuation of $24.36 per share of...
04/09/2004 03-5054

COLORADO GAS COMPRESSION, INC. v. COMM'R OF INTERNAL REVENUE

United States Tenth Circuit
Corporation & Enterprise Law, Tax Law
Plaintiff's capital gains for tax years 1994 through 1996, addressed by the deficiency notice, should be treated under the pre-1986 version of...
04/06/2004 02-9000

UNION ELEC. CO. v. US

United States Federal Circuit
Constitutional Law, Public Utilities, Tax Law
The Energy Policy Act's special monetary assessments, imposed on domestic utility companies that have purchased government-enriched uranium for the...
04/02/2004 03-5096

IN THE MATTER OF GEN. ELEC. CAPITAL CORP.

Court of Appeals of New York
Banking Law, Tax Law
The sales tax statutory and regulatory scheme authorized the State Department of Taxation and Finance to deny sales tax refund claims of a financial...
04/01/2004 35

US v. SCHOPPERT

United States Eighth Circuit
Criminal Law & Procedure, Tax Law
Conviction for tax evasion is affirmed; defendant's filing of accurate returns did not preclude prosecution under 26 U.S.C. section 7201 for his...
04/01/2004 03-1694

Wexler v. Wirtz Corp.

Supreme Court of Illinois
Class Actions, Constitutional Law, Government Law, Tax Law
In a class action brought by a retail purchaser raising constitutional challenges to a state statute imposing a tax on manufacturers and importing...
04/01/2004 94127, 94128, 94171cons.

COUNTY OF ORANGE v. BEZAIRE

California Court of Appeal
Property Law & Real Estate, Tax Law
The base to which Proposition 13's two-percent inflation cap applies is the original purchase price of the property (or assessment at time of genuine...
03/26/2004 G032412

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