all - Opinion Summaries
Page 200 of 216
Showing Result 1991 - 2000 of 2158
| Description | Date | Docket # |
|---|---|---|
ROGERS v. USUnited States Tenth Circuit
Tax LawWhere the substance over form doctrine was the legal standard governing the transaction's characterization for tax purposes, the economic realities of... |
02/22/2002 | 00-3013, 00-3030 |
TOMAIOLO v. MALLINOFFUnited States First Circuit
Civil Procedure, Property Law & Real Estate, Tax LawWhere aggrieved local taxpayers wished to assert claims against municipal tax collectors in federal court, comity interests prevailed and court would... |
02/19/2002 | 01-1456 |
LITTLE SIX, INC. v. USUnited States Federal Circuit
Indian Law, Tax LawWagers on Indian pull-tab games are taxable under I.R.C. sections 4401 and 4411, because 25 U.S.C. section 2719(d)(1) does not exempt them from those... |
02/19/2002 | 99-5083 |
BEST LIFE ASSURANCE CO. OF CALIFORNIA v. COMM'R OF INTERNAL REVENUEUnited States Ninth Circuit
Tax LawBecause the term "unpaid losses" in I.R.C. section 816(c)(2) includes only unaccrued unpaid losses, plaintiff qualifies as an insurance company under... |
02/11/2002 | 00-71082 |
CHESHIRE v. COMM-R OF INTERNAL REVENUEUnited States Fifth Circuit
Tax LawWhere putative innocent spouse knew or had reason to know of tax understatement, under either the knowledge-of-the-transaction or the erroneous... |
02/08/2002 | 00-60855 |
W.F.M., INC. v. CHERRY COUNTYUnited States Eighth Circuit
Civil Procedure, Tax LawState court's ruling that taxes were lawfully collected collaterally estopped appellant's federal RICO claim predicated on the theory that county... |
02/08/2002 | 01-1752 |
KRUKOWSKI v. COMM-R OF INTERNAL REVENUEUnited States Seventh Circuit
Property Law & Real Estate, Tax LawBecause the "Self-Rental Rule," Treasury Regulation sec. 1.469-2(f)(6), is within the Secretary of the Treasury's authority to enact and furthers... |
02/05/2002 | 00-3946 |
TROMPETER v. COMM'R INTERNAL REVENUEUnited States Ninth Circuit
Tax LawBecause the Tax Court did not sufficiently articulate the basis for its valuation of an estate's omitted assets, its upholding of an IRS deficiency... |
01/30/2002 | 99-70805 |
F.R.C. INT'L, INC. v. USUnited States Sixth Circuit
Environmental Law, Tax LawWhere the plaintiff-s "removal" of an Ozone-Depleting Chemical ("ODC"), following its purchase from the Peoples' Republic of China, was merely a... |
01/30/2002 | 98-4444 |
SKLAR v. COMMN'R INTERNAL REVENUEUnited States Ninth Circuit
Constitutional Law, Tax LawBecause appellants did not show that their "dual payment" tuition payments are deductible under the Tax Code (section 170 of the Internal Revenue... |
01/29/2002 | 00-70753 |
Results 1991 to 2000 of 2158