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Description Date Docket #

CITY OF NEW YORK v. NEW YORK STATE DIV. OF HOUSING AND CMTY. RENEWAL

Court of Appeals of New York
Landlord Tenant Law, Property Law & Real Estate, Tax Law
City's adoption of Article 12 of the State's Real Property Tax Law to measure capital value does not violate the Urstadt Law, which prohibits "more...
12/20/2001 1 No 164

HUKKANEN-CAMPBELL v. COMM'R OF INTERNAL REVENUE

United States Tenth Circuit
Tax Law
Under 26 USC 61(a), an entire judgment from Title VII action is income, even attorney's fees subject to a contingent fee agreement that were paid...
12/19/2001 00-9030

IN RE: W. PAC. AIRLINES, INC.

United States Tenth Circuit
Bankruptcy Law, Tax Law
Colorado tax law, Colo. Rev. Stat. 39-10-113 and 39-10-111(11), does not authorize the distraint, seizure, and sale of the taxable personal property...
12/14/2001 00-1512

CC&F W. OPERATIONS LTD. P'SHIP v. COMM'R OF INTERNAL REVENUE

United States First Circuit
Tax Law
The three-year extension for the IRS to file a tax-assessment under 26 USC 6229(c)(2) (1994) applies even where taxpayer's gross income was adequately...
12/10/2001 01-1169

YOUR INS. NEEDS AGENCY INC. v. US

United States Fifth Circuit
Tax Law
Refunds for tax overpayment, disbursed by timely-issued refund checks mailed to the address shown on taxpayer's tax returns, do not remain owing, from...
12/04/2001 00-21051

PHILLIPS v.COMM'R OF INTERNAL REVENUE

United States Ninth Circuit
Corporation & Enterprise Law, Tax Law
A criminal tax investigation of a partnership's tax matters partner does not automatically end the tax matters partner's power to act for the...
12/04/2001 00-70850

CHICKASAW NATION v. US

United States Supreme Court
Tax Law
25 USC 2719(d)(1) of the Indian Regulatory Gaming Act does not exempt tribes from paying gambling-related taxes imposed by Chapter 35 of the Internal...
11/27/2001 00-507

IHNEN v. US

United States Eighth Circuit
Tax Law
Tax settlement estops a taxpayer from seeking refunds for the years covered by the settlement once the statute of limitations for the IRS to seek...
11/27/2001 00-3799

SUZY'S ZOO v. COMM'R OF INTERNAL REVENUE

United States Ninth Circuit
Tax Law
Under 26 USC 263A, a company that uses independent contractor's to manufacture its goods may still be a "producer" of those goods.
11/21/2001 00-70461

FLYING DUTCHMAN PARK, INC., v. CITY AND COUNTY OF SAN FRANCISCO

California Court of Appeal
Tax Law
A party that wishes to challenge the validity of local (county and municipal) taxes, must first pay the tax and sue for a refund.
11/20/2001 A092504

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