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Description Date Docket #

CAPITAL VIDEO CORP. v. COMM'R OF INTERNAL REVENUE

United States First Circuit
Attorney's Fees, Corporation & Enterprise Law, Tax Law
Legal fees paid for a defense against criminal charges were not deductible as ordinary and necessary business expenses under Internal Revenue Code...
11/27/2002 02-1564

MAZOUREK v. WAL-MART STORES, INC.

Supreme Court of Florida
Commercial Law, Property Law & Real Estate, Tax Law
In an assessment of tangible personal property within stores, an appraiser may include sales tax in the original cost paid on the property, where the...
11/21/2002 SC01-663

CITY OF PASADENA v. AT&T COMMUNICATIONS OF CALIFORNIA, INC.

California Court of Appeal
Contracts, Public Utilities, Tax Law
To "remit" a tax payment under the Pasadena Municipal Code means to send, transmit, or forward money, and a payment is thus remitted when it is...
11/19/2002 B154482

WORLDWIDE LABOR SUPPORT OF MISSISSIPPI, INC. v. US

United States Fifth Circuit
Labor & Employment Law, Tax Law
In determining whether a per diem counts as wages subject to employment taxes, the question whether an employer reasonably anticipated and calculated...
11/15/2002 01-60535

TIGUE v. US DEP'T OF JUSTICE

United States Second Circuit
Administrative Law, Tax Law, Government Law
A memorandum, prepared for an IRS task force by a U.S. Attorney, and outlining opinions and recommendations as to criminal tax investigations, was a...
11/15/2002 01-6243

PATEL v. CITY OF SAN BERNARDINO

United States Ninth Circuit
Civil Procedure, Civil Rights, Tax Law
A 42 U.S.C. section 1983 claim for damages, arising from a city's enforcement of an unlawful tax imposed on hotel guests, may proceed in federal court...
11/13/2002 01-55280

MILLER v. COMM'R OF INTERNAL REVENUE

United States Ninth Circuit
Labor & Employment Law, Tax Law
Internal Revenue Code section 6404(e), allowing for abatement of interest assessed on "any deficiency," does not apply to employment taxes.
11/08/2002 00-71285

QUINAULT INDIAN NATION v. GRAYS HARBOR COUNTY

United States Ninth Circuit
Indian Law, Property Law & Real Estate, Tax Law
A taxation scheme having classic excise tax attributes cannot be deemed a clear and unambiguous taxation of land, thus it cannot fall within the...
11/08/2002 01-35219

BUNKER v. COUNTY OF ORANGE

California Court of Appeal
Class Actions, Property Law & Real Estate, Tax Law
An action, seeking to require a county to send out notices to certain taxpayers when the county has failed to make a final determination on petitions...
11/06/2002 G029383

PEOPLE v. CHAGHOURI

California Court of Appeal
Remedies, Tax Law
The California Board of Equalization is not entitled to recover, as restitution, sums it expended in an investigation into defendant-s wrong doing...
11/01/2002 H023690

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