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Description Date Docket #

RICHMOND v. SHASTA CMTY. SERVS. DIST.

Supreme Court of California
Property Law & Real Estate, Public Utilities, Tax Law, Water Law
Capacity and fire suppression fees imposed as a condition of making a new connection to a water system, the proceeds of which are used to finance...
02/09/2004 S105078

NEW CASTLE COUNTY DEP-T OF LAND USE v. UNIV. OF DELAWARE

Supreme Court of Delaware
Education Law, Property Law & Real Estate, Tax Law, Tax-exempt Organizations
Space leased to a bank at a university student center is being used for a "school purpose" within the meaning of 9 Delaware Code section 8105, and is...
02/02/2004 96,2003

US v. MAGINNIS

United States Ninth Circuit
Tax Law, Gaming Law
Lump sum consideration for the assignment of the right to future lottery payments constituted ordinary income, not a capital gain. Summary judgment...
01/30/2004 02-35664

UMBACH v. COMM'R OF INTERNAL REVENUE

United States Tenth Circuit
Labor & Employment Law, Tax Law
Neither 26 U.S.C. section 911, which excludes income earned in a foreign country, nor 26 U.S.C. section 931, which excludes income earned in a...
01/29/2004 02-9006, 02-9007

DUNMORE v. US

United States Ninth Circuit
Bankruptcy Law, Civil Procedure, Tax Law
Plaintiff's tax refund claims are "non-core" proceedings under the Bankruptcy Code, despite the offset claim asserted by the IRS; the bankruptcy court...
01/29/2004 02-15789

IN RE OLSHAN

United States Ninth Circuit
Bankruptcy Law, Tax Law
Bankruptcy court erred in rejecting the IRS' claims for unreported nonbusiness income and overstated business deductions after finding that the IRS'...
01/28/2004 02-56792

NU-LOOK DESIGN, INC. v. COMM'R OF INTERNAL REVENUE

United States Third Circuit
Labor & Employment Law, Tax Law
An individual was properly classified by the IRS as an employee of plaintiff per the FICA and the Federal Unemployment Tax Act, and plaintiff lacked a...
01/26/2004 03-2754

ADAMS v. JOHNSON

United States Ninth Circuit
Constitutional Law, Tax Law
Bivens relief, whereby government officials are held personally liable for constitutional violations committed under color of government authority, is...
01/22/2004 02-35599

ISRAEL v. US

United States Second Circuit
Tax Law
Because amounts refundable by operation of the Earned Income Credit are deemed paid on April 15 of the year following the tax year in question,...
01/22/2004 03-6112

ILLINOIS TOOL WORKS INC. v. COMM'R OF INTERNAL REVENUE

United States Seventh Circuit
Corporation & Enterprise Law, M&A, Tax Law
Tax court properly determined that $6,956,590 of a $17 million court judgment paid by plaintiff should be capitalized as a cost of acquiring certain...
01/21/2004 02-1239

Results 1691 to 1700 of 2158

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