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Page 189 of 216 Showing Result 1881 - 1890 of 2158
Description Date Docket #

PAC. GAS AND ELEC. v. CITY OF OAKLAND

California Court of Appeal
Public Utilities, Tax Law
Summary adjudication and damage award for excessive taxes paid, in favor of plaintiff who challenged the constitutionality of City's business tax,...
10/31/2002 A095373

US v. BOTEFUHR

United States Tenth Circuit
Civil Procedure, Securities Law, Tax Law
In an appeal from summary judgment upholding the IRS's right to collect gift taxes from defendants: 1) district court did not hold personal...
10/31/2002 01-5133, 01-5139, 01-5145

MAPLES v. KERN COUNTY ASSESSMENT APPEALS BD.

California Court of Appeal
Oil and Gas Law, Property Law & Real Estate, Tax Law
Rule 468 of the State Board of Equalization does not attempt to create an exception to the fair market value basis of taxation generally established...
10/29/2002 F038176

SEGGERMAN FARMS, INC. v. COMM'R OF INTERNAL REVENUE

United States Seventh Circuit
Property Law & Real Estate, Tax Law
The Tax Court correctly upheld deficiency determinations for unreported recognizable gain, pursuant to 26 U.S.C. section 357(c), related to...
10/24/2002 01-3638

BARSTOW v. US INTERNAL REVENUE SERV.

United States Ninth Circuit
Bankruptcy Law, Tax Law
The term "tax lien" in Bankruptcy Code section 724(b) means a statutory tax lien, and the term does not embrace a judicial lien securing an underlying...
10/21/2002 01-35819

N. SLOPE BOROUGH v. BARSTOW

United States Ninth Circuit
Bankruptcy Law, Tax Law
Under Bankruptcy Code section 724(b), priority unsecured creditors have a right to obtain only that portion of the proceeds equaling the amount of the...
10/21/2002 01-35892/35901

ATKINSON v. COMM'R OF INTERNAL REVENUE

United States Eleventh Circuit
Tax Law
The failure of an estate to comply with tax regulations regarding annual disbursements from a charitable remainder annuity trust results in the...
10/16/2002 01-16536

US v. SMITH

United States Seventh Circuit
Criminal Law & Procedure, Tax Law
Denial of a motion to sever tax counts from drug conspiracy counts was not an abuse of discretion where evidence presented was "mutually admissible"...
10/16/2002 00-4184/4214

US v. TARWATER

United States Sixth Circuit
Criminal Law & Procedure, Tax Law
Testimony and evidence provided a sufficient basis from which a jury could infer that defendant knew that his tax returns were not true and correct as...
10/16/2002 01-5962

CHURCHILL DOWNS, INC. v. COMM'R OF INTERNAL REVENUE

United States Sixth Circuit
Tax Law
Expenses related to dinners and events held by a horse race track owner and operator qualify as "entertainment" under 36 C.F.R. section...
10/08/2002 01-1274

Results 1881 to 1890 of 2158

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