Skip to main content

all - Opinion Summaries

FILL IN AT LEAST ONE FIELD

Format is YYYYMMDD

Page 177 of 216 Showing Result 1761 - 1770 of 2158
Description Date Docket #

HOGAR v. CMTY. DEV. COMM'N OF THE CITY OF ESCONDIDO

California Court of Appeal
Government Law, Tax Law
Under the applicable statute of limitations, the trial court could only order reimbursement of the Housing Fund for a period commencing three years...
07/29/2003 D039163

STUART v. US

United States First Circuit
Civil Procedure, Corp. Governance, Corporation & Enterprise Law, Tax Law
District court correctly denied plaintiff's motion for a new trial and properly found that plaintiff was a responsible person within a corporate...
07/25/2003 02-1702

BEALL v. US

United States Fifth Circuit
Civil Procedure, Tax Law
The district court had jurisdiction to hear plaintiffs' claim for a refund of the interest on income taxes paid to the U.S., and review is not...
07/23/2003 01-41471

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...
07/23/2003 02-3914/5

J. H. MCKNIGHT RANCH, INC. v. FRANCHISE TAX BD.

California Court of Appeal
Administrative Law, Asset Forfeiture, Civil Procedure, Government Law, Tax Law
Under principles of equity, the government is estopped from using a procedural barrier to defeat the recovery of tax money never owed but paid by...
07/22/2003 A098729

ONEIDA INDIAN NATION OF NEW YORK v. CITY OF SHERRILL

United States Second Circuit
Indian Law, Property Law & Real Estate, Tax Law, Tax-exempt Organizations
Judgment establishing that property owned by plaintiff tribe in Sherrill is within Indian country and, consequently, exempt from local taxes is...
07/21/2003 01-7795, 01-7797

US v. PASQUANTINO

United States Fourth Circuit
Criminal Law & Procedure, International Law, Tax Law
The common law revenue rule does not preclude prosecution under the wire fraud statute for use of interstate wires for the purpose of executing a...
07/18/2003 01-4463, 01-4464, 01-4465

TEXTRON INC. v. COMMISSIONER OF INTERNAL REVENUE

United States First Circuit
Corporation & Enterprise Law, Tax Law
The Tax Court's holding that plaintiff's subsidiary was not permitted to deduct a capital loss in plaintiff's taxable year is reversed where, pursuant...
07/16/2003 02-2455

MARCH v. INTERNAL REVENUE SERV.

United States Tenth Circuit
Bankruptcy Law, Tax Law
IRS Form 4340 creates a presumption that a Summary Record of Assessment, whether on Form 23C or RACS Report 006, was validly executed and certified,...
07/15/2003 02-2087

ROBINSON v. US

United States Federal Circuit
Corporation & Enterprise Law, Labor & Employment Law, Tax Law
Under section 83(h) of the Internal Revenue Code, addressesing deductions for employers who use property transfers (other than money) to compensate...
07/15/2003 02-5154

Results 1761 to 1770 of 2158

Copied to clipboard