all - Opinion Summaries
Page 192 of 216
Showing Result 1911 - 1920 of 2158
| Description | Date | Docket # |
|---|---|---|
CHASE MANHATTAN BANK, N.A. v. GOV'T OF THE VIRGIN ISLANDSUnited States Third Circuit
Tax LawThe federal interest rate, Internal Revenue Code section 6621, applies to overpayment of income tax owed to the Virgin Islands' taxing authority,... |
08/14/2002 | 01-4317 |
MACKLIN v. USUnited States Seventh Circuit
Civil Procedure, Property Law & Real Estate, Tax LawNeither equitable tolling nor the continuing wrong doctrine will save a challenge to the validity of a federal tax lien recorded against property,... |
08/13/2002 | 01-3489 |
SMITH v. COMM'R OF INTERNAL REVENUEUnited States Ninth Circuit
Corporation & Enterprise Law, Tax LawExpenses related to smelting machinery were capital expenditures depreciable under 26 U.S.C. section 263, rather than ordinary and necessary business... |
08/12/2002 | 00-70124 |
US v. GALLETTIUnited States Ninth Circuit
Bankruptcy Law, Corporation & Enterprise Law, Tax LawThe IRS cannot collect a partnership's tax deficiency directly from the partners, without first making individualized assessments or obtaining... |
08/08/2002 | 01-55953/4 |
DUNN v. COMM'R OF INTERNAL REVENUEUnited States Fifth Circuit
Corporation & Enterprise Law, Securities Law, Tax LawTax court erred in assessing the fair market value of a block of common stock, for purposes of calculating the amount of estate tax owed. Case... |
08/01/2002 | 00-60614 |
US v. BUTLERUnited States Sixth Circuit
Criminal Law & Procedure, Sentencing, Tax LawDelegation of determination of the amount of restitution to the Tax Court or the IRS, after a tax evasion conviction, is impermissible as an... |
07/30/2002 | 99-3867 |
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... |
07/29/2002 | 01-2862 |
US v. FIRMENTUnited States Second Circuit
Criminal Law & Procedure, Sentencing, Tax LawAfter a conviction for conspiracy to impede and impair functions of the IRS, a sentence enhancement based on the vulnerability of victims of a... |
07/19/2002 | 01-1243 |
SEC. & EXCH. COMM'N v. CREDIT BANCORP, LTD.United States Second Circuit
Corporation & Enterprise Law, Securities Law, Tax Law, Government LawThe United States did not waive its sovereign immunity to permit a declaration as to the tax liabilities of corporate entities and their receiver. |
07/19/2002 | 01-6158 |
Results 1911 to 1920 of 2158