all - Opinion Summaries
Page 187 of 216
Showing Result 1861 - 1870 of 2158
| Description | Date | Docket # |
|---|---|---|
KAFFENBERGER v. USUnited States Eighth Circuit
Tax LawThe IRS acted within its authority in entering into a Form 907 Agreement to extend time to bring suit on a 1989 refund claim, though the time period... |
01/03/2003 | 01-2171/2919 |
EL DORADO PALM SPRINGS, LTD. v. RIVERSIDE COUNTY BD. OF SUPERVISORSCalifornia Court of Appeal
Property Law & Real Estate, Tax LawRevenue and Taxation Code section 51(e) requires the tax assessor to reappraise property after there has been a reduction in a tax assessment due to a... |
12/31/2002 | E030299 |
US v. PRESCRIPTION HOME HEALTH CARE, INC.United States Fifth Circuit
Bankruptcy Law, Corporation & Enterprise Law, Tax LawThe bankruptcy court was without jurisdiction to enjoin the IRS from, under 26 U.S.C. section 6672, assessing and collecting taxes from a non-debtor... |
12/30/2002 | 02-50132 |
FARRELL v. USUnited States Ninth Circuit
Labor & Employment Law, Tax LawIncome earned by a taxpayer on a U.S. insular possession (here Johnston Island) is neither 1) excludable from gross income as "foreign earned income"... |
12/24/2002 | 01-15435 |
US v. D'AMBROSIAUnited States Seventh Circuit
Criminal Law & Procedure, Sentencing, Tax LawAfter Wire Wagering Act violation convictions, imposition of a four-level sentence enhancement to defendants' sentences, for being leaders or... |
12/16/2002 | 02-1635/6 |
EUSTACE v. COMM'R OF INTERNAL REVENUEUnited States Seventh Circuit
Corporation & Enterprise Law, Cyberspace Law, Tax LawA corporation's investors were not entitled to a 26 U.S.C. section 41 tax credit for the corporation's simple industrious software development. |
12/13/2002 | 01-4222 |
US v. CHAVINUnited States Seventh Circuit
Bankruptcy Law, Criminal Law & Procedure, Sentencing, Ethics & Professional Responsibility, Tax LawConvictions and sentences for tax and bankruptcy fraud are affirmed on all grounds as to both an investor and his attorney, including sufficiency of... |
12/13/2002 | 01-2302/3414 |
HAY v. INDIANA STATE BD. OF TAX COMM'RSUnited States Seventh Circuit
Civil Procedure, Constitutional Law, Property Law & Real Estate, Tax LawAn action, alleging that methods used in assessing property for Indiana tax purposes violated due process, was properly dismissed by the district... |
12/06/2002 | 02-1199 |
VIRGIN ISLANDS BUREAU OF INTERNAL REVENUE v. CHASE MANHATTAN BANKUnited States Third Circuit
Banking Law, Property Law & Real Estate, Tax LawA bank must honor a notice of levy on property on which it holds an unexercised right of setoff, but has limited the property owner's access, because... |
12/05/2002 | 01-3467/8, 01-4325/6, 01-4464 |
MICROSOFT CORP. v. COMM'R OF INTERNAL REVENUEUnited States Ninth Circuit
Commercial Law, Cyberspace Law, Intellectual Property, Copyright, International Trade, Tax LawMaster copies of computer software were deductible "export property" under now-repealed Internal Revenue Code section 927(a)(2)(B), for purposes of a... |
12/03/2002 | 01-71584 |
Results 1861 to 1870 of 2158