all - Opinion Summaries

JUDICIAL WATCH, INC. v. ROSSOTTI

Government Law, Remedies, Tax Law
The Anti-Injunction Act bars requested injunctive relief against the IRS for a purportedly retaliatory tax audit, and no recognized exception to the...

FLIGHTSAFETY INT'L, INC. v. LOS ANGELES COUNTY ASSESSMENT APPEALS BDS. (LOS ANGELES COUNTY BD. OF SUPERVISORS

Administrative Law, Property Law & Real Estate, Tax Law
A county assessment appeals board had a duty under Revenue and Taxation Code section 1604(d) to enter a taxpayer's opinion of value on the assessment...

DIXON v. COMM'R OF INTERNAL REVENUE

Civil Procedure, Tax Law, Government Law
A pattern of government misconduct designed to prevent the Tax Court and taxpayers from learning of settlement agreements amounted to a fraud on the...

RYKIEL v. RYKIEL

Civil Procedure, Family Law, Tax Law
A divorce decree may provide that alimony payments are to be excluded from the gross income of the payee and not deducted by the payor, and in such a...

ARBON STEEL & SERVICE CO., INC. v. US

Commercial Law, International Trade, Tax Law
The U.S. Court of International Trade's denial of prejudgment interest on fees paid, under the export provision of the Harbor Maintenance Tax, is...

BOCA INVESTERINGS P'SHIP v. US

Corporation & Enterprise Law, Tax Law
In an action contesting the Commissioner of Internal Revenue's proposed adjustments to partnership returns, judgment for the partnership is reversed...

GENEVA TOWERS LTD. P'SHIP v. CITY & COUNTY OF SAN FRANCISCO

Civil Procedure, Property Law & Real Estate, Tax Law
When a county or city fails to act upon a claim for refund of property taxes within six months and the taxpayer elects under Revenue and Taxation Code...

GANDY NURSERY, INC. v. US

Judgement Enforcement, Tax Law
In an action seeking refunds of certain tax payments and IRS penalty assessments, further consideration is necessary on remand as to whether the...

COUNTY OF LOS ANGELES v. STATE BD. OF EQUALIZATION (CITY OF LONG BEACH)

Constitutional Law, Property Law & Real Estate, Tax Law, Transportation, Government Law
The State Board of Equalization correctly determined that cities' interests in rail transportation corridor properties were not taxable when acquired,...

US v. GAMBONE

Criminal Law & Procedure, Labor & Employment Law, Tax Law
Defendants' convictions for aiding and assisting their employees in preparing false income tax returns, under Internal Revenue Code section 7206(2),...