all - Opinion Summaries
Page 172 of 216
Showing Result 1711 - 1720 of 2158
| Description | Date | Docket # |
|---|---|---|
JONSON v. COMM'R OF INTERNAL REVENUEUnited States Tenth Circuit
Tax LawDecedent spouse's estate is not entitled to "innocent spouse" relief from the joint and several liability that generally follows from filing a joint... |
12/30/2003 | 02-9009 |
MOBILE REPUBLICAN ASSEMBLY v. USUnited States Eleventh Circuit
Tax Law, Tax-exempt OrganizationsBecause the disclosure requirements of Internal Revenue Code section 527(j) are merely conditions upon the receipt of a tax subsidy, that section is... |
12/24/2003 | 02-16283 |
BOT v. COMM'R OF INTERNAL REVENUEUnited States Eighth Circuit
Agriculture, Labor & Employment Law, Tax LawTax court did not err in upholding the IRS's assessment of self-employment tax on the value-added payments two taxpayers received from Minnesota Corn... |
12/22/2003 | 02-2956 |
IN RE MORONEYUnited States Fourth Circuit
Bankruptcy Law, Tax LawIncome tax forms unjustifiably filed years late, where the IRS has already prepared substitute returns and assessed taxes, do not constitute "returns"... |
12/19/2003 | 02-2417 |
FORTUNATO v. SUPERIOR COURT OF LOS ANGELES COUNTY (INGRASSIA)California Court of Appeal
Banking Law, Evidence, Tax LawPlaintiff's submission of his personal tax returns to a bank for the purpose of obtaining a loan did not effect a waiver of his privilege against... |
12/17/2003 | B169892 |
BIEHL v. COMM'R OF INTERNAL REVENUEUnited States Ninth Circuit
Attorney's Fees, Tax LawAttorneys' fees paid to plaintiffs' lawyers pursuant to a settlement agreement with a previous employer must be treated as a miscellaneous itemized... |
12/12/2003 | 02-72723 |
INDUCTOTHERM INDUS., INC. v. USUnited States Third Circuit
Tax LawUnder the Claim of Right Doctrine, plaintiff was required to recognize proceeds from the sale of a furnace in the year it received those proceeds.... |
12/08/2003 | 02-4292 |
TAX ANALYSTS v. IRSUnited States DC Circuit
Administrative Law, Tax Law, Tax-exempt OrganizationsThe portions of Treasury regulations sections 301.6110-1(a) and 301.6104(a)-1(i) that include denials and revocations "within the ambit of section... |
12/02/2003 | 02-5278 |
BANKER'S TRUST CORP. v. NYC DEPT. OF FIN.Court of Appeals of New York
Administrative Law, Tax LawOrder of the Appellate Division modified where Administrative Code section 11-681.2, providing for review by the tax appeals tribunal, was plaintiff's... |
11/26/2003 | 1 No. 131 |
IN RE ZELINSKYCourt of Appeals of New York
Constitutional Law, Tax LawThe Appellate Division is affirmed where the New York tax is fairly apportioned, the resultant double taxation does not serve to invalidate the tax,... |
11/24/2003 | 3 No. 129 |
Results 1711 to 1720 of 2158