all - Opinion Summaries
Page 201 of 216
Showing Result 2001 - 2010 of 2158
| Description | Date | Docket # |
|---|---|---|
CATALANO v. COMM'R INTERNAL REVENUEUnited States Ninth Circuit
Bankruptcy Law, Tax LawA court order granting relief from an automatic stay in bankruptcy, under 11 U.S.C. Section 554, does not by itself constitute a de facto abandonment... |
01/28/2002 | 00-70998 |
US v. WILLISUnited States Eighth Circuit
Criminal Law & Procedure, Sentencing, Tax LawA "wilfull blindness" instruction is appropriate where the defendant was aware of the high liklihood of having to pay taxes but attempted to avoid... |
01/24/2002 | 01-2912 |
US v. TRIANGLE OILUnited States Tenth Circuit
Civil Procedure, Tax LawThe levy power of the IRS over property of a joint venture does not divest a joint veture partner of its standing to excercise rights attached to the... |
01/24/2002 | 01-4033 |
ESTATE OF FRANK ARMSTRONG, JR. v. USUnited States Fourth Circuit
Tax LawGift transfer conditioned on donees paying any additional gift tax that the IRS determined the estate did not pay, is too speculative to be subject to... |
01/15/2002 | 01-1305 |
KITT v. USUnited States Federal Circuit
ERISA, Tax Law26 USC 408A(d)(3)(F)(i) (Supp. V 1999) of the Internal Revenue Service Restructuring and Reform Act of 1998, which imposed the early withdrawal... |
01/11/2002 | 01-5002 |
READER'S DIGEST ASS'N, INC. v. FRANCHISE TAX BD.California Court of Appeal
Tax LawA wholly-owned subsidiary of a taxpayer that sells or solicits sales for the taxpayer is not an "independent contractor" that exempts the taxpayer... |
01/02/2002 | C036307 |
COMPAQ COMPUTER CORP. v. COMM'R OF INTERNAL REVENUEUnited States Fifth Circuit
Tax LawIn a foreign stock transaction involving the purchase and resale of American Depository Receipts (ADRs), ADR transactions have economic substance and... |
12/28/2001 | 00-60648 |
MCLAULIN v. COMM'R OF INTERNAL REVENUEUnited States Eleventh Circuit
Tax LawSpinoff distribution by a parent corporation of its ownership interest in a subsidiary corporation to the parent corporation's sole shareholders does... |
12/21/2001 | 00-16685 |
SMITH v. COMM'R OF INTERNAL REVENUEUnited States Tenth Circuit
Tax LawOmission of the petition date from a notice of deficiency does not render the notice invalid, and is therefore sufficient to toll the limitations... |
12/21/2001 | 00-9032 |
SABA P'SHIP v. COMM'R OF INTERNAL REVENUE SERV.United States DC Circuit
Tax LawA partnership with a foreign corporation in a tax-free jurisdiction whose primary purpose is to generate tax losses for the domestic partner and tax... |
12/21/2001 | 00-1328 |
Results 2001 to 2010 of 2158