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Description Date Docket #

US v. HART

United States Eighth Circuit
Criminal Law & Procedure, Sentencing, Tax Law
After tax evasion convictions, district court did not clearly err in calculating loss of personal income, but erred in granting a 2-level enhancement...
04/02/2003 02-1408

FREEDOM FROM RELIGION FOUND., INC. v. MCCALLUM

United States Seventh Circuit
Constitutional Law, Tax Law
Wisconsin correctional facilities' funding of a halfway house that incorporates Christianity into its treatment program did not violate the...
04/02/2003 02-3102

HAFFNER'S SERV. STATIONS, INC. v. COMM'R OF INTERNAL REVENUE

United States First Circuit
Tax Law
The Tax Court's disallowment of plaintiff's deduction of certain bonuses and imposing the accumulated earnings tax is affirmed.
03/31/2003 02-1761

MORAN TOWING CORP. v. URBACH

Court of Appeals of New York
Admiralty, Constitutional Law, Oil and Gas Law, Tax Law, Transportation
Portions of sections 301 and 301-a of the Tax Law, imposing a tax measured by fuel consumption on vessels engaged in interstate commerce while...
03/27/2003 3 No. 30

ABELEIN v. US

United States Ninth Circuit
Administrative Law, Corporation & Enterprise Law, Government Law, Tax Law
A claim against the U.S. for alleged disclosure of confidential tax return information was not actionable, as procedure that led to Final Partnership...
03/27/2003 02-35054

BONE v. COMM'R OF INTERNAL REVENUE

United States Eleventh Circuit
Construction, Corporation & Enterprise Law, Tax Law
Deductions related to expenses attributable to various long-term construction contracts that plaintiff's S corporation transferred to four related C...
03/26/2003 02-10716

US v. GRIFFIN

United States Fifth Circuit
Criminal Law & Procedure, Tax Law
The district court abused its discretion in allowing the government to utilize an FBI agent as an overview witness to testify to issues in dispute,...
03/25/2003 01-20368

SYNERGY STAFFING, INC. v. US INTERNAL REVENUE SERV.

United States Ninth Circuit
Administrative Law, Tax Law
A taxpayer's claim was sufficient to put the IRS on notice of the nature of a claim for entitlement to abatement of late-payment penalties.
03/24/2003 01-55933

THE W. CO. N. AM. v. US

United States Federal Circuit
Administrative Law, Civil Procedure, Tax Law
The "one-claim rule" of 26 U.S.C. section 6427(i) applies to tax credits under section 34, but does not preclude the timely filing of amendments to...
03/24/2003 02-5128

DIRECTOR OF REVENUE v. CNA HOLDINGS, INC.

Supreme Court of Delaware
Constitutional Law, Corporation & Enterprise Law, Property Law & Real Estate, Tax Law
Del. C. section 1903(b)(3) clearly and unambiguously requires that the entire gain on sale of real property within the state be included in a...
03/24/2003 51, 2002

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