all - Opinion Summaries
Page 199 of 216
Showing Result 1981 - 1990 of 2158
| Description | Date | Docket # |
|---|---|---|
THOM v. USUnited States Eighth Circuit
Agriculture, Tax LawBecause taxpayers were not farmers, they could not take advantage of exceptions contained within Internal Revenue Code section 453(l)(2)(A), which... |
03/19/2002 | 01-2014 |
CALIFORNIA STATE BD. OF EQUALIZATION v. RENOVIZOR'S INC.United States Ninth Circuit
Bankruptcy Law, Tax LawClear and convincing evidence must be shown to establish civil tax fraud under California law. |
03/14/2002 | 99-15827 |
SCHULER v. COMM'R OF INTERNAL REVENUEUnited States Eighth Circuit
Tax Law, Probate, Trusts & EstatesWhere similar stock transfers by two brothers to each other's children left deceased brother's children in approximately the same economic position as... |
03/07/2002 | 01-2109 |
ARKANSAS STATE POLICE ASSOC. v. COMM'R OF INTERNAL REVENUEUnited States Eighth Circuit
Tax LawWhere a tax-exempt organization uses its name to promote itself in a magazine, the income generated by such magazine should be considered taxable... |
03/06/2002 | 01-2255 |
ROLLERBLADE, INC. v. USUnited States Federal Circuit
International Trade, Tax LawProtective knee-pads and helmets, designed to be worn while in-line skating, do not qualify as "accessories" or "parts" of rollerskates under... |
03/05/2002 | 01-1049 |
YOUNG v. USUnited States Supreme Court
Bankruptcy Law, Tax LawThe lookback period under Section 507(a)(8)(A)(i) of the Bankruptcy Code is tolled during the pendency of a prior bankruptcy petition, making an IRS... |
03/04/2002 | 00-1567 |
THE HUNT CONSTRUCTION GROUP, INC. v. USUnited States Federal Circuit
Government Contracts, Tax LawThe government is not liable to pay state and local sales and use taxes under a contract between a contractor and the Department of Veterans Affairs,... |
03/01/2002 | 01-5061 |
BACHLER v. USUnited States Ninth Circuit
Property Law & Real Estate, Tax LawWhere an estate tax was paid upon a transfer of property by a general power of appointment of a trust that became irrevocable in 1976, and was... |
03/01/2002 | 00-17239 |
HUGHES AIRCRAFT CO. v. COUNTY OF ORANGECalifornia Court of Appeal
Government Contracts, Tax LawBecause, under 48 CFR parts 52.232-16 and 52.245-5 (1998), title to personal property used by a defense contractor in the performance of government... |
02/27/2002 | E029745 |
SKLAR v. COMMN'R INTERNAL REVENUEUnited States Ninth Circuit
Constitutional Law, Tax LawBecause taxpayers did not show that their "dual payment" tuition payments are deductible under section 170 of the Internal Revenue Code, or that the... |
02/27/2002 | 00-70753 |
Results 1981 to 1990 of 2158