all - Opinion Summaries
Page 194 of 216
Showing Result 1931 - 1940 of 2158
| Description | Date | Docket # |
|---|---|---|
ESTATE OF C.R. GRANT v. COMM'R OF INTERNAL REVENUEUnited States Second Circuit
Tax LawIn order to be tax-deductible to an estate under 26 USC section 2053, it is not sufficient for the personal representatives' administration expense... |
06/24/2002 | 00-4066 |
TOBERMAN v. COMM'R OF INTERNAL REVENUEUnited States Eighth Circuit
Bankruptcy Law, Corporation & Enterprise Law, Tax LawA taxpayer met the insolvency exception to discharge of indebtedness income, and thus was insolvent at the time of discharge of his debt to his... |
06/20/2002 | 01-1398 |
GRABER v. CITY OF UPLANDCalifornia Court of Appeal
Property Law & Real Estate, Tax LawA city ordinance, attempting to reassign properties from one project area to another, was void because it was enacted for the improper purpose of... |
06/18/2002 | E029769 |
LOVEJOY v. COMM'R OF INTERNAL REVENUEUnited States Tenth Circuit
Family Law, Tax LawA taxpayer's unallocated support payments, made to his ex-spouse during divorce proceedings, would not automatically terminate on the death of the... |
06/18/2002 | 00-9031 |
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... |
06/17/2002 | 01-60538 |
US v. FIOR D'ITALIA, INC.United States Supreme Court
Commercial Law, Labor & Employment Law, Tax LawTax law authorizes the IRS to use the "aggregate estimation" method in examining a restaurant's credit card slips and assessing an employer's Federal... |
06/17/2002 | 01-463 |
US v. LOVERNUnited States Fourth Circuit
Criminal Law & Procedure, Tax LawThreatening statements made to an agent of the Treasury Inspector General for Tax Administration, were attempts to intimidate a U.S. employee within... |
06/14/2002 | 01-4728 |
PORTER v. BERALLUnited States Eighth Circuit
Civil Procedure, Ethics & Professional Responsibility, Tax LawThe nature and quantity of Connecticut lawyers' contacts with the state of Missouri, including numerous phone calls and letters, were insufficient for... |
06/14/2002 | 01-3178 |
TAX ANALYSTS v. INTERNAL REVENUE SERV.United States DC Circuit
Administrative Law, Ethics & Professional Responsibility, Tax Law, Government LawThe IRS' Legal Memoranda and Office of Chief Counsel's intradivisional Technical Assistance memoranda are exempt from disclosure pursuant to the... |
06/14/2002 | 01-5231 |
MITCHELL v. COMM'R OF INTERNAL REVENUEUnited States DC Circuit
Labor & Employment Law, Tax LawThe Tax Court properly denied "innocent spouse" relief under 26 U.S.C. section 6015, where a widow did not know in fact of any understatement of tax,... |
06/14/2002 | 01-1045 |
Results 1931 to 1940 of 2158