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Description Date Docket #

US v. STATE OF W. VIRGINIA

United States Fourth Circuit
Government Benefits, Insurance Law, Labor & Employment Law, Tax Law
West Virginia tax statute 11-27 is not preempted by 5 U.S.C. section 8909(f), which bars states from taxing insurance carriers with respect to funds...
08/07/2003 02-2037

ESTATE OF BALLANTYNE v. COMM'R OF INTERNAL REVENUE

United States Eighth Circuit
Corporation & Enterprise Law, Tax Law
Tax court's determinations that 1994 grain sales were a partnership asset, that both partners owned a fifty-percent interest in the partnership, and...
08/07/2003 02-3978

CARROLL v. US

United States Second Circuit
Tax Law
An IRS notice of deficiency was untimely and plaintiffs are therefore entitled to a refund of the penalties they paid in response to that notice....
08/05/2003 02-6083

BAKER v. COMM'R OF INTERNAL REVENUE

United States Seventh Circuit
Corporation & Enterprise Law, Insurance Law, Labor & Employment Law, Tax Law
An insurance agent's termination payments constituted ordinary income, rather than consideration for sale of a capital asset, thus a deficiency...
08/04/2003 02-3262

IN RE: CODY, INC.

United States Second Circuit
Bankruptcy Law, Tax Law
Because debtor contested tax years 1994 and 2001 before a competent state tribunal before filing its bankruptcy petition, the district court's...
08/04/2003 02-5047

PEOPLE v. CARTY

California Court of Appeal
Criminal Law & Procedure, Tax Law
Trial court's order denying defendant's petition for a writ of error coram nobis is affirmed. The matter is remanded with directions to treat the...
07/31/2003 B164008

US v. TAYLOR

United States Eighth Circuit
ERISA, Family Law, Tax Law
Appellant obtained a valid judgment from a Texas divorce court for 90 percent of her ex-husband's ERISA plan proceeds, which created an exclusive...
07/31/2003 01-2874/3872

HOWARD JARVIS TAXPAYERS' ASS'N v. COUNTY OF ORANGE (CITY OF HUNTINGTON BEACH)

California Court of Appeal
Constitutional Law, Elections, Property Law & Real Estate, Tax Law
Excess taxation for the added retirement benefits mandated in a voter-approved city charter violated Proposition 13, prohibiting the imposition of ad...
07/30/2003 G029292

LISLE v. COMM'R OF INTERNAL REVENUE

United States Fifth Circuit
Tax Law
The Tax Court clearly erred in finding that the government proved income taxpayers' deficiency due to fraud by clear and convincing evidence, but...
07/30/2003 01-60639/40/41/42

SAGINAW BAY PIPELINE CO. v. US

United States Sixth Circuit
Commercial Law, Oil and Gas Law, Tax Law
All natural gas transportation pipelines used for any purpose other than production-related "gathering" of "wet" gas, including dry-gas "transmission"...
07/30/2003 01-2599

Results 1751 to 1760 of 2158

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