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Description Date Docket #

HORTON HOMES, INC. v. US

United States Eleventh Circuit
Commercial Law, Tax Law, Transportation
Plaintiff's "toters," used to transport manufactured homes from the plant where they are built to the retail dealer of the homes, are not subject to...
01/20/2004 03-10154

IN RE BUNYAN

United States Ninth Circuit
Bankruptcy Law, Tax Law
Pursuant to 11 U.S.C. section 505(a)(2)(A), the bankruptcy court lacked jurisdiction to consider the validity of income tax assessments filed by the...
01/20/2004 02-56786

BIGHORN-DESERT VIEW WATER AGENCY v. BERINGSON

California Court of Appeal
Elections, Public Utilities, Tax Law, Water Law
A voter initiative cannot control the amount of the water rate, fees, and charges fixed by a public water agency.
01/13/2004 E033515

RAYMOND v. US

United States Second Circuit
Attorney's Fees, Tax Law
A taxpayer who receives a recovery for lost wages, and who agreed to pay his attorney on a contingent-fee basis, must include the contingent fee in...
01/13/2004 03-6037

CLAJON GAS CO., L.P. v. COMM'R OF INTERNAL REVENUE

United States Eighth Circuit
Oil and Gas Law, Tax Law
Tax court erred in requiring plaintiff to depreciate the value of its natural gas gathering pipeline over a fifteen-year period, rather than a...
01/12/2004 03-1922

BRADEMAS v. INDIANA HOUS. FIN. AUTH.

United States Seventh Circuit
Landlord Tenant Law, Property Law & Real Estate, Tax Law
Plaintiffs' 42 U.S.C section 1983 action is barred by the statute of limitations. The claim accrued on or before the date on which defendant notified...
01/12/2004 03-2210

BELL v. US

United States Sixth Circuit
Corp. Governance, Tax Law
Decedent's voluntary commencement of a contractual relationship with a bank that limited but did not deprive him of his ability to pay trust fund...
01/07/2004 02-3295

RICKLEY v. COUNTY OF LOS ANGELES

California Court of Appeal
Property Law & Real Estate, Tax Law
Plaintiff-taxpayer is precluded, as a matter of law, from challenging assessed real property taxes and penalties in an action for declaratory relief....
01/06/2004 B161684

IN RE: ENVIRODYNE INDUS, INC.

United States Seventh Circuit
Corporation & Enterprise Law, Tax Law
For subsidiaries to be parts of the same "unitary business group" per 35 ILCS 5/502(e), there has to be some integration beyond the bare minimum of...
01/06/2004 02-1632

IN RE CHAVEZ

California Court of Appeal
Criminal Law & Procedure, Habeas Corpus, Sentencing, Tax Law
The 2001 amendment to Revenue and Taxation Code section 19705, which makes it a crime to file a false personal income tax return, was intended as a...
01/05/2004 H025709

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