all - Opinion Summaries
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Showing Result 2061 - 2070 of 2158
| Description | Date | Docket # |
|---|---|---|
O'NEAL v. USUnited States Eleventh Circuit
Tax LawThe value of an estate's claimed deduction as a claim against the estate under 26 USC 2053(a)(3) of the Internal Revenue Code is the value as of the... |
07/26/2001 | 00-11663 |
DANG v. COMM'R OF INTERNAL REVENUEUnited States Fourth Circuit
Tax LawSince the taxpayers stipulated to the liability claimed by the IRS, leaving only interest accrued as a remaining issue, the Tax Court did not abuse... |
07/26/2001 | 00-2346 |
INTERNAL REVENUE SERVICE v. LUONGOUnited States Fifth Circuit
Bankruptcy Law, Civil Procedure, Tax Law11 USC 505(a)(1) vests the bankruptcy court with broad jurisdiction over tax matters of the estate and the debtor, including determinations with... |
07/18/2001 | 00-10475 |
GOLDBERG v. ELLETTUnited States Ninth Circuit
Bankruptcy Law, Tax LawBankruptcy court may enjoin a state tax official from collecting state taxes purportedly discharged in a bankruptcy proceeding in which state declined... |
07/16/2001 | 00-15128 |
WRIGHT v. PAPPASUnited States Seventh Circuit
Civil Rights, Property Law & Real Estate, Tax LawPlaintiff's civil rights suit seeking to bar the collection of a tax by defendant at county's annual tax lien sale based on alleged misrepresentations... |
07/06/2001 | 00-1236 |
CERAND & CO., INC. v. COMM'R OF INTERNAL REVENUE SERV.United States DC Circuit
Corporation & Enterprise Law, Tax LawIn determining whether fund transfers between sister corporations were loans or captial contributions, tax court must consider evidence that the... |
07/06/2001 | 99-1252 |
SHERBO v. COMM'R OF INTERNAL REVENUEUnited States Eighth Circuit
Tax LawWhere two taxpayers claim a credit to which only one is entitled, the IRS has substantial justification under 26 USC 7430 (c)(4)(B)(i) for issuing a... |
06/29/2001 | 00-1882 |
FLORIDA DEP'T OF REVENUE v. FLORIDA MUN. POWER AGENCYSupreme Court of Florida
Public Utilities, Tax LawSection 212.08(6) of the Florida Statutes exempts from sales taxation those materials municipally owned utilities purchase for repair of facilities. |
06/28/2001 | sc00-1916 |
MORRISON v. INT'L PROGRAM CONSORTIUMUnited States DC Circuit
Labor & Employment Law, Tax LawThe fact that appellant worked irregular hours, that she worked at home, or that she may have describe herself as a consultant does not necessarily... |
06/22/2001 | 00-7150 |
UNITED PARCEL SERV. OF AM., INC. v. COMM'R OF INTERNAL REVENUEUnited States Eleventh Circuit
Tax LawA lack of a tax-independent reason for a taxpayer to choose between different ways of financing the business does not necessarily mean that the... |
06/21/2001 | 00-12720 |
Results 2061 to 2070 of 2158