all - Opinion Summaries
Page 180 of 216
Showing Result 1791 - 1800 of 2158
| Description | Date | Docket # |
|---|---|---|
FRONTIER CHEVROLET CO. v. COMM'R OF INTERNAL REVENUEUnited States Ninth Circuit
Corporation & Enterprise Law, Securities Law, Tax LawUnder Internal Revenue Code section 197, a company had to amortize a covenant not to compete made in connection with its redemption of a majority of... |
05/28/2003 | 01-71815 |
HELTON v. HUNTUnited States Fourth Circuit
Constitutional Law, Tax LawA state statute which bans the operation of video gaming machines in North Carolina, unless the owner can establish that the machines were in lawful... |
05/27/2003 | 02-1853, 02-1890 |
SHERWIN-WILLIAMS CO. EMPLOYEE HEALTH PLAN TRUST v. COMM'R OF INTERNAL REVENUEUnited States Sixth Circuit
Health Law, Labor & Employment Law, Tax LawThe limit contained in 26 U.S.C. section 512(a)(3)(E), on the amount of tax-exempt income an employee health plan trust can receive from its... |
05/23/2003 | 01-1276 |
FARMER BROS. CO. v. FRANCHISE TAX BD.California Court of Appeal
Commercial Law, Constitutional Law, Corporation & Enterprise Law, Tax LawRevenue and Taxation Code section 24402, known as the "dividends received deduction," violates the Commerce Clause of the U.S. Constitution by... |
05/21/2003 | B160061 |
BOISE CASCADE CORP. v. USUnited States Ninth Circuit
Corporation & Enterprise Law, Labor & Employment Law, Securities Law, Tax LawPayments made by a corporation to redeem stock held by its Employee Stock Ownership Plan were deductible as dividends paid pursuant to 26 U.S.C.... |
05/20/2003 | 01-36086 |
ARAMONY v. UNITED WAY OF AM.United States Second Circuit
Contracts, Corp. Governance, Corporation & Enterprise Law, ERISA, Labor & Employment Law, Tax LawIn a suit by former CEO claiming a right to certain disputed benefits under the employer's replacement benefit plan, the contract at issue did not... |
05/16/2003 | 00-7146 |
ARAMONY v. UNITED WAY OF AM.United States Second Circuit
Labor & Employment Law, Tax LawReplacement Benefit Plan that explicitly provided for contributions to replace benefits lost due to 1982 change to Internal Revenue Code, Section 415... |
05/05/2003 | 00-7146 |
BROWN v. USUnited States Ninth Circuit
Property Law & Real Estate, Tax LawA two-step transaction among husband, wife, and the IRS was properly treated as if the husband had paid gift taxes directly. Any increase in the... |
05/01/2003 | 02-55254 |
WHITE v. DAVISSupreme Court of California
Government Law, Labor & Employment Law, Remedies, Tax LawIn a taxpayer action filed in a state budget impasse, a preliminary injunction barring the Controller from making payments from the state treasury in... |
05/01/2003 | S108099 |
SCOTT v. USUnited States Fourth Circuit
Securities Law, Tax LawA trust's investment-advice fees are not fully deductible under Internal Revenue Code section 67(e), but are subject to the 2% floor established by... |
05/01/2003 | 02-1464 |
Results 1791 to 1800 of 2158