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Description Date Docket #

TOWNSEND INDUS., INC. v. US

United States Eighth Circuit
Labor & Employment Law, Tax Law
Taxpayer's annual fishing trips had a business purpose, and the district court erred in adopting the IRS's position that the per-employee costs of the...
09/15/2003 02-3756

OTI KAGA, INC. v. S. DAKOTA HOUSING DEV. AUTH.

United States Eighth Circuit
Civil Rights, Corporation & Enterprise Law, Indian Law, Property Law & Real Estate, Tax Law
A non-profit corporation established by an Indian tribe had standing to challenge denial of the corporation's request for tax credits under the...
09/15/2003 02-1673

WINNEBAGO TRIBE OF NEBRASKA v. STOVALL

United States Tenth Circuit
Civil Procedure, Indian Law, Oil and Gas Law, Tax Law
Where at least one of the three Younger requirements was not met in a case challenging a state's attempts to assess fuel taxes on a corporation wholly...
08/28/2003 02-3301

GEORGE E. WARREN CORP. v. US

United States Federal Circuit
Environmental Law, International Trade, Tax Law
The Court of International Trade's ruling, that Harbor Maintenance Taxes and Environmental Taxes paid by plaintiff on various imported petroleum...
08/28/2003 02-1467

BANAITIS v. COMM'R OF INTERNAL REVENUE

United States Ninth Circuit
Attorney's Fees, Injury & Tort Law, Tax Law
In an entry of judgment for an individual's income tax deficiency, the Tax Court properly concluded that an economic and punitive damage award after a...
08/27/2003 02-70421

LUXTON v. US

United States Eighth Circuit
Contracts, Government Law, Insurance Law, Tax Law
Government had a right to all life insurance policy proceeds under collateral agreements signed by plaintiff's decedent, and the government was not...
08/22/2003 02-2464

TERRELL EQUIP. CO., INC. v. COMM'R OF INTERNAL REVENUE

United States Fifth Circuit
Attorney's Fees, Civil Procedure, Tax Law
Denial of taxpayers' motion for an award of attorneys' fees and costs, under 26 U.S.C. section 7430 and Tax Court Rule of Practice and Procedure 231,...
08/18/2003 02-61019/61043

THOMSON MULTIMEDIA INC. v. US

United States Federal Circuit
Constitutional Law, International Trade, Tax Law
The Harbor Maintenance Tax (HMT) as applied to imports and domestic unloadings is not a tax but a user fee making the Uniformity Clause inapplicable....
08/18/2003 03-1044, 03-1137

REPUBLIC OF HONDURAS v. PHILIP MORRIS COS., INC.

United States Eleventh Circuit
Civil Procedure, International Law, Tax Law
The common law "revenue rule", preventing courts of one sovereign from enforcing or adjudicating tax claims from another sovereign, requires...
08/14/2003 02-11727

KAPPUS v. COMM'R OF INTERNAL REVENUE

United States DC Circuit
International Law, Tax Law
In a challenge to a notice of deficiency in federal income tax by U.S. citizens living in Canada, even if Internal Revenue Code section 59(a)(2)...
08/08/2003 02-1145

Results 1741 to 1750 of 2158

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