all - Opinion Summaries
Page 198 of 216
Showing Result 1971 - 1980 of 2158
| Description | Date | Docket # |
|---|---|---|
DHL CORP. v. COMM'R OF INTERNAL REVENUEUnited States Ninth Circuit
Intellectual Property, Trademark, Tax LawThe tax court incorrectly allocated the value of foreign trademark rights and unpaid royalties, and penalties imposed for those deficiencies were... |
04/11/2002 | 99-71580, 00-70008, 99-71592, 99-71695 |
THE LIMITED, INC. v. COMMISIONER OF INTERNAL REVENUEUnited States Sixth Circuit
Banking Law, Corporation & Enterprise Law, Tax LawTax Court erred in its conclusion that taxpayer-controlled foreign corporations' purchase of certificates of deposit from taxpayer's subsidiary credit... |
04/11/2002 | 00-2245 |
CHEVRON USA, INC. v. EL-KHOURYUnited States Ninth Circuit
Contracts, Corporation & Enterprise Law, Oil and Gas Law, Tax LawIn an action for termination of franchise, summary judgment for plaintiff was improper where a question of fact existed as to whether failure to pay... |
04/09/2002 | 00-57126 |
DEROCHE v. ARIZONA INDUS. COMM'NUnited States Ninth Circuit
Bankruptcy Law, Tax Law, Workers' CompensationWhen determining the dischargeability in bankruptcy of an excise tax owed on a "transaction," in which an employer reimbursed the state's Special Fund... |
04/05/2002 | 99-16058 |
PATEL v. CITY OF GILROYCalifornia Court of Appeal
Constitutional Law, Property Law & Real Estate, Tax LawThe City of Gilroy's Transient Occupancy Tax ordinance, Gilroy City Code section 25A.1, et. seq., which requires the proprietor of each hotel to... |
04/05/2002 | H021888 |
HOWARD v. LEXINGTON INVESTMENTS, INC.United States First Circuit
Bankruptcy Law, Tax LawDebtor's non-compliance with bankruptcy court's order to file state tax returns by a specified date provided an adequate ground for the court to... |
04/02/2002 | 01-2558 |
LOMONT v. O'NEILLUnited States DC Circuit
Administrative Law, Constitutional Law, Tax LawThe National Firearms Act of 1934's requirement, that owners seeking permission from the Treasury Department to make or transfer their firearms must... |
04/02/2002 | 01-5104 |
CENTRAL STATES, S.E. & S.W. AREAS PENSION FUND v. NEIMANUnited States Seventh Circuit
ERISA, Labor & Employment Law, Tax LawDocumentary evidence presented at trial satisfied the two elements required to establish that an individual operated a trade or business: 1) that the... |
04/02/2002 | 01-1964, 01-2379 |
NEW HOPE SERVS., INC. v. USUnited States Seventh Circuit
Administrative Law, Attorney's Fees, Tax LawConsistent with the language and purpose of 26 U.S.C. section 7430, which permits recovery of attorney fees upon administrative exhaustion, plaintiff,... |
04/01/2002 | 00-3335 |
CAVALLARO v. USUnited States First Circuit
Ethics & Professional Responsibility, Evidence, Tax LawFor the attorney-client privilege to extend to records prepared by or disclosed to a non-attorney third party, the involvement of the third party must... |
04/01/2002 | 01-2237 |
Results 1971 to 1980 of 2158