all - Opinion Summaries
Page 205 of 216
Showing Result 2041 - 2050 of 2158
| Description | Date | Docket # |
|---|---|---|
AM. MUT. LIFE INS. CO. & SUBSIDARIES v. USUnited States Federal Circuit
Insurance Law, Tax LawBecause life insurance reserve releases are not "fundamentally inconsistent" events, the tax benefit rule is unavailable where the taxpayer receives... |
10/03/2001 | 00-5078 |
UNITED DAIRY FARMERS, INC. v. USUnited States Sixth Circuit
Tax LawEnvironmental cleanup costs are capitalized expenses where a taxpayer, rather than experiencing contamination or impairment of its property in the... |
10/03/2001 | 00-3800 |
FRANCISCO v. USUnited States Third Circuit
Tax LawThe personal injury exemption of 26 USC 104(a)(2) does not extend to "delay damages" under Pennsylvania Rule of Civil Procedure 238 and thus the... |
10/01/2001 | 00-1802 |
KABAKJIAN v. USUnited States Third Circuit
Asset Forfeiture, Tax LawWhere petitioners received actual notices of the seizure and of the planned sale of the property, sending the notices by certified mail rather than by... |
10/01/2001 | 00-1423 |
ESTATE OF ALTON BEAN v. COMM'R OF INTERNAL REVENUEUnited States Eighth Circuit
Corporation & Enterprise Law, Tax LawA shareholder's pledge of personally owned property is not an economic outlay sufficient to increase the shareholder's basis in an S corporation. |
10/01/2001 | 01-1501 |
SINYARD v. COMM'R OF INTERNAL REVENUEUnited States Ninth Circuit
Class Actions, Tax LawAttorneys' fees in class action lawsuit are income to the plaintiff taxpayers even if the defendant pays the plaintiffs' counsel directly. |
09/25/2001 | 99-71369 |
US v. GILBERTUnited States Ninth Circuit
Tax Law26 USC 7202, which requires employers to account and pay employees' withholding taxes, penalizes the failure to perform either activity and does not... |
09/24/2001 | 00-10314 |
CRAWFORD v. COMM'R OF INTERNAL REVENUEUnited States Ninth Circuit
Constitutional Law, Tax LawTax Court's ability to appoint special trial judges does not violate the Separation of Powers Clause even though there is no district court judicial... |
09/20/2001 | 00-70173 |
ESTATE OF JAMESON v. COMM'R OF INTERNAL REVENUEUnited States Fifth Circuit
Tax LawIn determining the value of property, the district court cannot make assumptions about the use a hypothetical buyer might have for the property or... |
09/18/2001 | 00-60489 |
MELLON BANK, N.A. v. USUnited States Federal Circuit
Tax LawA trustee's costs under Internal Revenue Code 67(e)(1), allowing deductions if the claimed expenditures are paid or incurred in connection with estate... |
09/07/2001 | 01-5015 |
Results 2041 to 2050 of 2158