all - Opinion Summaries
Page 193 of 216
Showing Result 1921 - 1930 of 2158
| Description | Date | Docket # |
|---|---|---|
RIOS v. PULIDOCalifornia Court of Appeal
Family Law, Tax LawThe Internal Revenue Code does not preempt a family court, in its discretion, from alternating an income tax dependency exemption between parents,... |
07/18/2002 | B150900 |
REYNOLDS v. COMM'R OF INTERNAL REVENUEUnited States Seventh Circuit
Tax LawIn a dispute over claimed tax deductions, 1) no-liability letters from the IRS were not binding admissions of no tax deficiency, 2) legal defense... |
07/18/2002 | 00-2966 |
CLEVELAND v. ROTMANUnited States Seventh Circuit
Injury & Tort Law, Legal Malpractice, Tax LawA client's suicide was an independent intervening event, breaking the chain of causation from a tax attorney's alleged malpractice; suicide is not a... |
07/17/2002 | 01-2488/2958 |
RIGGS NAT'L CORP. & SUBSIDIARIES v. COMM'R OF INTERNAL REVENUEUnited States DC Circuit
Banking Law, International Trade, Tax LawOfficial tax receipts that a Brazilian bank submitted to the Brazilian government, on behalf of appellant U.S. bank, are entitled to the presumption... |
07/12/2002 | 01-1121 |
MEDCHEM, INC. v. COMM'R OF INTERNAL REVENUEUnited States First Circuit
Corporation & Enterprise Law, International Law, International Trade, Tax LawA taxpayer corporation owed a tax deficiency where it failed to meet the "active conduct of a trade or business" requirement of the Internal Revenue... |
07/10/2002 | 01-2251 |
MADISON RECYCLING ASSOC. v. COMM'R OF INTERNAL REVENUEUnited States Second Circuit
Corporation & Enterprise Law, Tax LawWhere a Notice of Final Partnership Administrative Adjustment was issued by the IRS within the period of limitations for assessing income tax for a... |
07/09/2002 | 01-4141 |
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... |
07/02/2002 | 01-60538 |
PRINCIPAL MUT. LIFE INS. CO. v. USUnited States Federal Circuit
Tax LawRejection of a mutual life insurance corporation's claim for a refund of income taxes paid was proper, based on the trial court's finding that... |
07/01/2002 | 01-5036 |
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... |
06/27/2002 | 01-60538 |
US v. ADAMUnited States Fifth Circuit
Criminal Law & Procedure, Sentencing, Tax LawIn appeals from a conviction for failure to pay over taxes, 1) a six-year statute of limitations applies to violation of 26 U.S.C. section 7202, 2)... |
06/25/2002 | 01-10445 |
Results 1921 to 1930 of 2158