all - Opinion Summaries
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Showing Result 2031 - 2040 of 2158
| Description | Date | Docket # |
|---|---|---|
BURLINGTON N. & SANTA FE RY. CO. v. BURTONUnited States Tenth Circuit
Constitutional Law, Tax Law, TransportationThe 4-R Act, 49 USC 11501, which prohibits states from discriminating by more than 5 percent in taxing rail transportation property and rail carriers,... |
10/24/2001 | 00-8087, 00-8088 |
BOB WONDRIES MOTORS, INC. v. COMM'R OF INTERNAL REVENUEUnited States Ninth Circuit
Tax LawTaxpayers who receive lump sum income for multiple-year service plans and elect to account for the income under Revenue Procedure 92-98 must comply... |
10/23/2001 | 00-70530; 00-70538; 00-70541; 00-70553; 00-70555; 00-70560; 00-70561 |
COOK v. COOM'R OF THE INTERNAL REVENUE SERV.United States Seventh Circuit
Tax LawThe terms of spousal interests must be fixed and ascertainable at the time of creations of Grantor Retained Annuity Trusts, or they are not "qualified... |
10/22/2001 | 01-1471 |
ORME v. USUnited States Ninth Circuit
Property Law & Real Estate, Tax LawUnder USC 26 7425(b) and (c)(4), divestiture of federal tax liens upon forfeiture of a land sales contract is a sale of property which requires... |
10/18/2001 | 00-35122 |
SHOTGUN DELIVERY, INC. v. USUnited States Ninth Circuit
Tax LawA mileage reimbursement plan that deducted minimum wage and was correlated to delivery charges rather than mileage is not an "accountable plan" under... |
10/17/2001 | 00-15495 |
LANDMARK LEGAL FOUND. v. INTERNAL REVENUE SERV.United States DC Circuit
Civil Procedure, Tax Law26 USC 6103, which provides that income tax "return information shall be confidential," provides a statutory exemption to IRS disclosure of documents... |
10/16/2001 | 00-5344 |
THE ATTORNEY GEN. OF CANADA v R.J.R. TOBACCO HOLDINGS, INC.United States Second Circuit
Tax LawThe Racketeer Influenced and Corrupt Organizations Act, 18 USC 1961 et seq., does not provide an exception to the revenue rule, which holds that the... |
10/12/2001 | 00-7972 |
US v. JEPSENUnited States Eighth Circuit
Tax LawA taxpayer may not defeat an existing tax lien on a property by releasing the mortgage. |
10/10/2001 | 00-2812 |
HOST MARRIOTT CORP. v. USUnited States Fourth Circuit
Tax LawBecause the obligation to pay interest on unpaid taxes cannot be discharged by paying the interest separately while challenging the tax deficiencies,... |
10/05/2001 | 00-2488 |
MALACHINSKI v. COMM'R OF INTERNAL REVENUEUnited States Seventh Circuit
Tax LawWhere the taxpayer tenders payment before liability has been determined, does not indicate that it is a payment for any particular liability, and the... |
10/04/2001 | 99-3323 |
Results 2031 to 2040 of 2158