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Description Date Docket #

US v. YOUNG

United States Eleventh Circuit
Criminal Law & Procedure, Tax Law
Convictions and sentences for multiple tax related violations are affirmed in all respects, and when defendants elected to ship the ill-gotten...
11/18/2003 01-16118

ALLIANT ENERGY CORP. v. US

United States Eighth Circuit
Tax Law
In a tax refund action, the district court is affirmed where it did not err in permitting the IRS to amend its answer or in permitting the government...
11/14/2003 02-3106

COOK v. COMMISIONER

United States Fifth Circuit
Tax Law
The Tax Court is affirmed where it properly concluded that a non-transferable lottery prize payable in seventeen annual installments is a private...
11/13/2003 02-61011

US v. DOMINO SUGAR CORP.

United States Second Circuit
Tax Law
Judgment of the district court ordering defendant to return the interest mistakenly paid on the company's deposit in the nature of a cash bond to the...
11/10/2003 02-6287

ALFARO v. COMM'R. OF INTERNAL REVENUE

United States Fifth Circuit
Tax Law
The Tax Court's ruling, upholding a notice of deficiency, is affirmed where the Treasury Regulation is valid, and its rule - that an individual's...
11/06/2003 03-60261

NEW YORK FOOTBALL GIANTS, INC. v. COMM'R OF INTERNAL REVENUE

United States Third Circuit
Civil Procedure, Tax Law
Plaintiff's appeal dismissed where the Tax Court's order is not a final decision and the appellate court lacks jurisdiction over the appeal under...
11/05/2003 02-4392

US v. DONOVAN

United States Sixth Circuit
Tax Law
In a case in which plaintiff sought to reduce to judgment certain tax assessments, summary judgment to defendant is reversed where the statute of...
10/31/2003 02-3260

IA 80 GROUP, INC. v. US

United States Eighth Circuit
Tax Law
Under the gross revenue test, taxpayer's multi-building truck stops were properly characterized as retail convenience stores, rather than retail motor...
10/30/2003 02-3012

HOSPITAL CORP. OF AM. & SUBSIDIARIES v. COMM'R OF INTERNAL REVENUE

United States Sixth Circuit
Tax Law
The Tax Court's ruling in favor of defendant is affirmed where the Temporary Treasury Regulation at issue is a reasonable interpretation of the...
10/30/2003 01-1810

COUNTY OF LOS ANGELES v. S. CALIFORNIA EDISON

California Court of Appeal
Public Utilities, Tax Law
Where defendant was found to have underpaid documentary transfer taxes on two electric power generating plants, judgment and award to plaintiff is...
10/23/2003 b159518

Results 1721 to 1730 of 2158

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