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Description Date Docket #

AMOS v. GLYNN COUNTY BD. OF TAX ASSESSORS

United States Eleventh Circuit
Class Actions, Tax Law
Denial of defendant's motion to dismiss is reversed and the denial of plaintiffs petition for class certification is vacated where the Tax Injunction...
10/20/2003 02-15103

AEROQUIP-VICKERS, INC. v. COMM'R OF INTERNAL REVENUE

United States Sixth Circuit
Tax Law
The Tax Court's decision that plaintiff had no recapture obligations is overturned where 1) the underlying rationale of Revenue Ruling 82-20 is valid...
10/20/2003 01-2741

RUOCCO v. COMMISSIONER OF INTERNAL REVENUE

United States First Circuit
Tax Law
Tax Law
10/09/2003 02-2540

CLENDENEN v. COMM'R OF INTERNAL REVENUE

United States Eighth Circuit
Civil Procedure, Tax Law
The parties signed Stipulations to Be Bound, agreeing to be bound by the decisions of a declaratory judgment action in the Tax Court, and are thus...
10/03/2003 03-1770/2241

MORGAN v. COMM'R OF INTERNAL REVENUE

United States Eighth Circuit
Tax Law
Tax Court did not err in refusing to hold the government estopped from seeking a levy on 1983 tax deficiencies, because there was no intention to...
10/03/2003 02-4138

US v. SHEVI

United States Eighth Circuit
Criminal Law & Procedure, Sentencing, Tax Law
District court did not err in imposing an abuse-of-trust enhancement or in refusing to group defendant's mail fraud and tax offenses, but the court's...
09/30/2003 02-3364

US v. BDO SEIDMAN

United States Seventh Circuit
Civil Procedure, Tax Law
Clients of a public accounting and consulting firm were properly denied the right to intervene in an IRS enforcement action against the firm, as the...
09/30/2003 02-3914/5

BANKS v. COMM'R OF INTERNAL REVENUE

United States Sixth Circuit
Attorney's Fees, Tax Law
Petitioner's California federal court suit settlement proceeds were not excludable from gross income under 26 U.S.C. section 104, but the tax court...
09/30/2003 01-2171/2177

MANTZ v. CALIFORNIA STATE BD. OF EQUALIZATION

United States Ninth Circuit
Bankruptcy Law, Civil Procedure, Tax Law
Because there was no final administrative determination of appellants' tax liability prior to the commencement of the bankruptcy proceedings, the...
09/16/2003 02-16113

US INTERNAL REVENUE SERV. v. SNYDER

United States Ninth Circuit
Bankruptcy Law, ERISA, Tax Law
An IRS claim for delinquent taxes secured outside of bankruptcy by a lien on a debtor's interest in an ERISA-qualified pension plan is not secured...
09/15/2003 02-15618

Results 1731 to 1740 of 2158

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