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Description Date Docket #

BLUEBEARD'S CASTLE, INC. v. GOVERNMENT OF THE VIRGIN ISLANDS

United States Third Circuit
Civil Procedure, Property Law & Real Estate, Tax Law
Property taxation in the Virgin Islands is governed by a mixture of federal and territorial law, and because plaintiff has properly alleged a...
02/28/2003 02-2807

INTEREX, INC. v. COMM'R OF INTERNAL REVENUE

United States First Circuit
Tax Law
A finding by the tax court, that a business deduction supposedly for counsel and accounting services was improperly reported, is affirmed, and a...
02/28/2003 02-1784

US v. MCNEIL

United States Ninth Circuit
Banking Law, Criminal Law & Procedure, Tax Law
Evidence established that defendant acted with requisite intent, to support a bank fraud conviction under 18 U.S.C. section 1344(2), arising from...
02/26/2003 02-30138

MARCH v. INTERNAL REVENUE SERV.

United States Tenth Circuit
Bankruptcy Law, Tax Law
Certificates of Assessment provided to taxpayers on Form 4340 were certified and valid, thus they were served with the requisite deficiency notices,...
02/25/2003 02-2087

KENNEDY v. MOSSAFA

Court of Appeals of New York
Constitutional Law, Property Law & Real Estate, Tax Law
Procedures used by a county to foreclose on a property following a tax delinquency (including attempted personal notice, posting, and publication)...
02/25/2003 2 No. 24

US v. DELGADO

Array
Criminal Law & Procedure, Tax Law
Conviction of defendants in an alcohol diversion scheme affirmed, where sufficient evidence was presented to jury, prosecution witness's remarks did...
02/20/2003 01-15299

COSTANZA v. COMM'R OF INTERNAL REVENUE

United States Sixth Circuit
Tax Law
Petitioners rebutted the presumption against the enforceability of an intrafamily self-cancelling installment note (SCIN) by showing a real...
02/19/2003 01-2207

SCHOTT v. COMM'R OF INTERNAL REVENUE

United States Ninth Circuit
Tax Law
A two-life annuity retained by taxpayers in grantor-retained annuity trusts was an interest qualified under Treasury Regulations section 25.2702, and...
02/18/2003 02-70007

BALLARD v. COMM'R OF INTERNAL REVENUE

United States Eleventh Circuit
Constitutional Law, Tax Law
Application of Tax Court Rules of Practice and Procedure Rule 183 did not violate appellants' due process rights, and evidence is sufficient to...
02/13/2003 01-17249/251/253/255/256/257

MONAHAN v. COMM'R OF INTERNAL REVENUE

United States Eleventh Circuit
Civil Procedure, Contracts, Tax Law
A "Piggyback Agreement" constituted a settlement agreement that effectively resolved all disputed issues, and taxpayers seeking redetermination of a...
02/13/2003 02-12164

Results 1831 to 1840 of 2158

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