all - Opinion Summaries
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Showing Result 2071 - 2080 of 2158
| Description | Date | Docket # |
|---|---|---|
ARAMONY v. UNITED WAY OF AM.United States Second Circuit
Labor & Employment Law, Tax LawReplacement Benefit Plan that explicitly provided for contributions to replace benefits lost due to 1982 change to Internal Revenue Code, Section 415... |
06/20/2001 | 00-7146 |
N. DAKOTA STATE UNIV. v. USUnited States Eighth Circuit
Labor & Employment Law, Tax LawUniversity's early retirement program payments to tenured faculty in exchange for their giving up tenure rights are not subject to FICA taxes since... |
06/18/2001 | 00-1545, 00-1546 |
ALLIANT ENERGY CORP. v. USUnited States Eighth Circuit
Environmental Law, Tax LawWhere a corporation's securities trades have both economic substance and a business purpose, and were valid for tax purposes, the corporate taxpayer... |
06/14/2001 | 00-1221; 00-1535 |
DEL COMMERCIAL PROPS., INC. vs. COMM'R INTERNAL REVENUE SERV.United States DC Circuit
Tax LawA taxpayer fails to prove that the purpose behind its transaction with a foreign corporation is to achieve tax savings permitted by a foreign... |
06/08/2001 | 00-1313 |
SATHER v. COMM'R OF INTERNAL REVENUEUnited States Eighth Circuit
Tax LawTax court's imposition of accuracy-related penalties under 26 USC 6662(a) is in error where spouses produced evidence that they reasonably relied, in... |
06/07/2001 | 00-2171 |
VAN CAMP & BENNION v. USUnited States Ninth Circuit
Tax LawA taxpayer's financial difficulties may constitute reasonable cause to abate penalties for nonpayment of a tax. |
06/06/2001 | 96-36068 |
HOWARD JARVIS TAXPAYERS ASSOC. v. CITY OF LA HABRASupreme Court of California
Civil Procedure, Tax LawA city's continuing imposition and collection of a general tax on its residents without the voter approval mandated by Proposition 62, Gov. Code... |
06/04/2001 | S082591 |
UNITED DOMINION INDUS., INC. v. USUnited States Supreme Court
Corporation & Enterprise Law, Tax LawWhere groups of affiliated corporations elect to file a consolidated federal income tax return, the group must take deductions as a single-entity and... |
06/04/2001 | 00-157 |
COMMUNITY REDEVELOPMENT AGENCY OF THE CITY OF LOS ANGELES v. COUNTY OF LOS ANGELESCalifornia Court of Appeal
Tax LawRevenue and Taxation Code section 95.3 permits County to deduct a Property Tax Administrative Fee from CRA-s tax increment allocation and is in... |
05/31/2001 | B136115 |
RICHARD BOYD INDUS., INC. v. STATE BD. OF EQUALIZATIONCalifornia Court of Appeal
Tax LawA sign may appropriately be classified as a "fixture" if it does not lose its identity as a sign when installed and if removal does not damage or... |
05/31/2001 | F033234 |
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