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Description Date Docket #

ARANGOLD CORP. v. ZEHNDER

Supreme Court of Illinois
Commercial Law, Constitutional Law, Tax Law
The Tobacco Products Tax Act of 1995 does not violate due process by taxing one group to benefit another, and does not violate the uniformity clause...
04/29/2003 93836

AM. ELEC. POWER CO. v. US

United States Sixth Circuit
Corporation & Enterprise Law, Insurance Law, Tax Law
A corporate-owned life insurance plan was an economic sham, thus deductions of interest due on loans made against the policies from federal income tax...
04/28/2003 01-3495

CONWAY v. US

United States Federal Circuit
Tax Law
Because the validity of the Tax Court's decision was reasonably uncertain, it had the power to vacate the First Decision. The Tax Court's "final...
04/23/2003 02-5013

FRANCHISE TAX BD. OF CALIFORNIA v. HYATT

United States Supreme Court
Civil Procedure, Constitutional Law, Government Law, Tax Law
The Full Faith and Credit Clause (U.S. Const. Art. IV, section 1) does not require Nevada to give full faith and credit to California's statutes...
04/23/2003 02-42

BLUE CROSS & BLUE SHIELD OF TEXAS, INC. v. COMM'R OF INTERNAL REVENUE

United States Fifth Circuit
Health Law, Insurance Law, Tax Law
Amounts referred to as "coordination of benefits savings" did not qualify as "estimated salvage recoverable" that would enable a health insurance...
04/17/2003 02-60188

LEXINGTON NAT'L INS. CORP. v. RANGER INS. CO.

United States Third Circuit
Consumer Protection Law, Insurance Law, Tax Law
An action alleging that an insurer's failure to pay the premium tax on gross premiums on bail bonds amounted to unfair competition under New Jersey...
04/17/2003 02-2635

BLEAVINS v. BARTELS

United States Seventh Circuit
Asset Forfeiture, Civil Rights, Criminal Law & Procedure, Property Law & Real Estate, Tax Law
Record is inadequate to determine whether trailers seized during a tax seizure were located within the curtilage of defendant's home, and whether...
04/16/2003 99-4292

US v. BOULERICE

United States First Circuit
Criminal Law & Procedure, Tax Law
Evidence established that defendant willfully filed tax returns that she knew to be false in violation of 26 U.S.C. section 7206(1); prosecutor's...
04/14/2003 02-1035

IHC HEALTH PLANS, INC. v. COMM'R OF INTERNAL REVENUE

United States Tenth Circuit
Corporation & Enterprise Law, Health Law, Tax Law, Tax-exempt Organizations
Health services corporations did not qualify for tax-exempt status under 26 U.S.C. section 501(c)(3) as organizations operated exclusively for...
04/10/2003 01-9013/14/15

ELINGS v. COMM'R OF INTERNAL REVENUE

United States Ninth Circuit
Tax Law
When the IRS fails to include the last date to petition the tax court for a redetermination on its notice of deficiency, but the taxpayer suffers no...
04/08/2003 02-70457

Results 1801 to 1810 of 2158

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