all - Opinion Summaries
Page 191 of 216
Showing Result 1901 - 1910 of 2158
| Description | Date | Docket # |
|---|---|---|
THOSTESON v. USUnited States Eleventh Circuit
Corporation & Enterprise Law, Tax LawA company's incorporator and vice-president, who was also a significant shareholder, is a responsible person under 26 U.S.C. section 6672, for willful... |
09/11/2002 | 01-14520 |
MARSH & MCLENNAN CO., INC. v. USUnited States Federal Circuit
Tax LawThe "due date" under 26 U.S.C. section 6611, concerning payment of interest on federal income tax overpayments, is the due date of the tax returns,... |
09/06/2002 | 02-5002 |
TAX & ACCOUNTING SOFTWARE CORP. v. USUnited States Tenth Circuit
Tax LawIn obtaining a tax credit for research and development expenses under Internal Revenue Code section 41, a taxpayer must show that he or she discovered... |
08/30/2002 | 00-5196 |
BEALS BROS. MGMT. CORP. v. COMM'R OF INTERNAL REVENUEUnited States Eighth Circuit
Labor & Employment Law, Securities Law, Tax LawEmployee stock ownership plans could not be aggregated to meet the minimum participation requirements of 26 U.S.C. section 401(a)(3), in order to... |
08/27/2002 | 01-3922 |
SCHNYDER v. STATE BD. OF EQUALIZATIONCalifornia Court of Appeal
Commercial Law, Tax LawBuyers of a business can be held personally liable under Revenue and Taxation Code section 6812 for failing to withhold purchase funds from the bulk... |
08/23/2002 | C038101 |
SARNOFF v. FLORIDA DEP'T OF HIGHWAY SAFETY & MOTOR VEHICLESSupreme Court of Florida
Constitutional Law, Tax LawA taxpayer seeking a refund pursuant to section 215.26 Florida Statutes may file an action in court without first filing an administrative claim,... |
08/22/2002 | SC01-351 |
BARLOW v. COMM'R OF INTERNAL REVENUEUnited States Sixth Circuit
Tax LawThe Tax Court acted with jurisdiction in finding statutory and constitutional authority for the assessment of interest under 1954 Internal Revenue... |
08/21/2002 | 01-1161 |
GULIG v. COMM'R OF INTERNAL REVENUEUnited States Fifth Circuit
Civil Procedure, Corporation & Enterprise Law, Tax LawTax court's denial of a motion to add a claim, due to untimeliness, was an abuse of discretion where the motion was made nearly two months before... |
08/20/2002 | 01-60538 |
IN RE: CM HOLDINGS, INC.United States Third Circuit
Corporation & Enterprise Law, Insurance Law, Tax LawCorporate-owned life insurance policies lacked economic substance where they had no net economic effect on taxpayer's position, and were agreed upon... |
08/16/2002 | 00-3875 |
NEONATOLOGY ASSOC., P.A. v. COMM'R OF INTERNAL REVENUEUnited States Third Circuit
Corporation & Enterprise Law, ERISA, Labor & Employment Law, Tax LawContributions made by professional medical corporations into Voluntary Employees Beneficiary Program Plans, well in excess of the cost of term life... |
08/15/2002 | 01-2862 |
Results 1901 to 1910 of 2158