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Description Date Docket #

BURLINGTON N. SANTA FE R.R. CO. v. ASSINIBOINE & SIOUX TRIBES OF THE FORT PECK RESERVATION

United States Ninth Circuit
Environmental Law, Indian Law, Property Law & Real Estate, Tax Law, Transportation
Indian tribes showed a basis for believing that a railroad's right-of-way threatened harm to tribal lands, and the tribes are entitled to further...
03/17/2003 01-35681

U.S. v. HAYES

United States Fourth Circuit
Criminal Law & Procedure, Sentencing, Tax Law
While the sentencing guidelines preserve a broad range of discretion for district courts, a court has no discretion to disregard relevant conduct in...
03/14/2003 02-4421, 02-4478

US v. RIPA

United States Second Circuit
Asset Forfeiture, Attorney's Fees, Judgement Enforcement, Tax Law
Plaintiff can assert no priority on behalf of his attorney's lien over the federal tax liens under 26 U.S.C. section 6323(b)(8). District court is not...
03/12/2003 01-6099

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,...
03/10/2003 01-20368

HOWARD JARVIS TAXPAYERS ASS'N v. CITY OF ROSEVILLE

California Court of Appeal
Public Utilities, Tax Law
Measure Q, which proposed to ratify the City's utility user's tax and restrict use of its revenues to certain specified purposes, and proposed a...
03/10/2003 C039942

US v. FLETCHER

United States Eighth Circuit
Criminal Law & Procedure, Evidence, Tax Law
Evidence supported conviction for conspiracy and assisting in filing of false income tax returns, and instruction cured any prejudice from admission...
03/06/2003 02-2307

BOEING CO. v. US

United States Supreme Court
Corporation & Enterprise Law, International Trade, Tax Law
A Treasury Regulation governing accounting for research and development expenses when a taxpayer elects to take a current deduction, 26 C.F.R. section...
03/04/2003 01-1209

SUNIK v. COMM'R OF INTERNAL REVENUE

United States Second Circuit
Tax Law
Although a Letter 987, which indicated that the IRS District Director had accepted a tax return examiner's Form 4549-CG report, may have been...
03/04/2003 01-4134

SUNIK v. COMM'R OF INTERNAL REVENUE

United States Second Circuit
Tax Law
While a Letter 987 may have been misleading, it did not constitute a closing agreement precluding the IRS from further modifying taxpayers' 1995...
03/03/2003 01-4134

INT'L ASS'N OF FIRE FIGHTERS v. CITY OF CLAYTON

United States Eighth Circuit
Constitutional Law, Government Law, Labor & Employment Law, Property Law & Real Estate, Tax Law
Firefighters did not have standing to bring an action alleging a city's failure to levy property taxes at a certain rate for contribution to their...
02/28/2003 02-2387

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