all - Opinion Summaries
Page 203 of 216
Showing Result 2021 - 2030 of 2158
| Description | Date | Docket # |
|---|---|---|
GROSS v. COMM'R OF INTERNAL REVENUEUnited States Sixth Circuit
Tax LawTax affecting unavailable to discount value of S-corporation stocks in gift tax calculation prior to 1992. |
11/19/2001 | 99-2239, 99-2257 |
MID AM. ENERGY CO. v. COMM'R OF INTERNAL REVENUEUnited States Eighth Circuit
Public Utilities, Tax LawUnder 26 USC 451(f)(1), a utility bill that charges for use prior to the time the bill was sent must count as income for the time period of the actual... |
11/15/2001 | 00-3958 |
STRANGE v. COMM'R OF INTERNAL REVENUEUnited States Ninth Circuit
Tax LawUnder IRC 62(a)(4), a taxpayer may not deduct state taxes paid for out-of-state oil and gas royalties from adjusted gross income. |
11/08/2001 | 00-70749 |
US FREIGHTWAYS, INC. v. COMM'R OF INTERNAL REVENUEUnited States Seventh Circuit
Tax LawThe "one-year rule", which allows a taxpayer to deduct expenses for items that extend less than 12 months into the subsequent tax year as current... |
11/06/2001 | 00-2668 |
OLPIN v. COMM'R OF INTERNAL REVENUEUnited States Tenth Circuit
Tax LawUnder 26 USC 6065, a taxpayer and his wife who filed a 1995 federal income tax return electing to report their income jointly did not file a valid... |
11/06/2001 | 00-9003 |
BETHLEHEM STEEL CORP. v. USUnited States Third Circuit
Tax LawWhere an agreement between the IRS and a taxpayer that does not mention the amount of the refund or the method for refund calculation, the agreement's... |
11/01/2001 | 00-2901 |
ARDEN CARMICHAEL, INC. v. COUNTY OF SACRAMENTOCalifornia Court of Appeal
Tax LawCounty fee imposed on nonprofit organizations based upon a percentage of their prize payouts from bingo games does not violate article XIII, section... |
10/31/2001 | C031367 |
FLYNN v. COMM'R OF INTERNAL REVENUE SERV.United States DC Circuit
Tax LawFormer employees do not have standing to bring an action in the Tax Court for a declaratory judgment to challenge a determination that their... |
10/30/2001 | 00-1457 |
NATIONSBANK OF TEXAS, N.A. v. USUnited States Federal Circuit
Tax LawSection 13208 of Title XIII of the Omnibus Budget Reconciliation Act of 1993, Pub. L. No. 103-66, amending 26 USC 2001(c) to permanently and... |
10/30/2001 | 00-5113 |
TRADERS SPORTS, INC. v. CITY OF SAN LEANDROCalifornia Court of Appeal
Tax LawThe two-thirds vote requirement to submit tax initiatives for voter approval under Government Code section 53724 does not apply to charter cities. |
10/24/2001 | A092448 |
Results 2021 to 2030 of 2158