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Description Date Docket #

LORILLARD TOBACCO CO. v. ROTH

Court of Appeals of New York
Administrative Law, Commercial Law, Tax Law
The Department of Taxation and Finance properly found that certain cigarette manufacturers' promotions may be presumed to create a kind of price...
02/13/2003 4 No. 6

WELLS FARGO BANK NEW MEXICO v. US

United States Tenth Circuit
Tax Law
In holding that an event giving impetus to a tax was an incomplete transfer under New Mexico law, thus no gift took place and an estate owed no...
02/11/2003 01-2212

US v. ANDERSON

United States Tenth Circuit
Civil Procedure, Criminal Law & Procedure, Tax Law
In tax evasion cases where the defendant commits acts of evasion after incurring a tax liability, the statute of limitations begins to run on the date...
02/10/2003 01-4260

PLANS, INC. v. SACRAMENTO CITY UNIFIED SCH. DIST.

United States Ninth Circuit
Civil Procedure, Constitutional Law, Education Law, Tax Law
A non-profit corporation had taxpayer standing to bring a suit challenging a "Waldorf" school's curriculum as a whole, and has shown that a measurable...
02/10/2003 01-16437

MILENBACH v. COMM'R OF INTERNAL REVENUE

United States Ninth Circuit
Banking Law, Property Law & Real Estate, Sports Law, Tax Law
In challenges to Tax Court decisions regarding transactions related to the relocation of a professional sports team, a settlement represented recovery...
02/06/2003 97-70123

UNITED PARCEL SERV., INC. v. FLORES-GALARZA

United States First Circuit
Administrative Law, Commercial Law, Tax Law, Transportation
Puerto Rico's statutory regime, prohibiting an interstate air carrier from delivering certain packages without proof of excise tax payment, falls...
02/05/2003 02-1621/1792

APPLE COMPUTER, INC. v. COUNTY OF SANTA CLARA ASSESSMENT APPEALS BD. (STONE)

California Court of Appeal
Property Law & Real Estate, Tax Law
The trial court did not err 1) in ordering the county assessor to complete an audit before issuing the statutorily mandated findings and notices, in...
01/31/2003 H023064

COMM'R OF INTERNAL REVENUE v. BROOKSHIRE BROS. HOLDING, INC.

United States Fifth Circuit
Corporation & Enterprise Law, Tax Law
Corporation's change in an accounting method was equivalent to a change in useful life, which did not require the consent of the Commissioner of...
01/29/2003 01-60978

IN RE: PRANSKY

United States Third Circuit
Bankruptcy Law, Civil Procedure, Tax Law
A taxpayer did not bring suit within 26 U.S.C. section 6532's two-year window of opportunity following the IRS's disallowance of his refund requests...
01/29/2003 01-2132

VASQUEZ v. STATE OF CALIFORNIA

California Court of Appeal
Commercial Law, Government Law, Labor & Employment Law, Tax Law
A Code of Civil Procedure section 526a taxpayer action may be brought to compel the state to discharge its duty under the Prison Inmate Labor...
01/27/2003 D038889

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