all - Opinion Summaries
Page 209 of 216
Showing Result 2081 - 2090 of 2158
| Description | Date | Docket # |
|---|---|---|
ENTER. LEASING CO. V. METRO. AIRPORT COMM'NUnited States Eighth Circuit
Constitutional Law, Tax LawMinnesota state agency gave due regard to the value of the airport market used by rental car companies, and has broad discretionary authority under... |
05/30/2001 | 00-2527 |
SCOVILLE v. USUnited States Eighth Circuit
Tax LawIn determining whether government may attach lien to insurance proceeds for damage to property for taxpayer's default, the taxpayer acts as nominee... |
05/29/2001 | 00-1787 |
EMERT v. COMM'R OF INTERNAL REVENUEUnited States Ninth Circuit
Tax LawIRS deficiency notice adequately described the basis for tax due by notifying the taxpayer of the required change in accounting method from cash... |
05/21/2001 | 99-71518 |
HOECHST CELANESE CORP. v. FRANCHISE TAX BD.Supreme Court of California
Tax LawA reversion of surplus pension plan assets is taxable by California as apportionable business income. |
05/14/2001 | s085091 |
SIMPLOT v. COMM'R OF INTERNAL REVENUEUnited States Ninth Circuit
Tax LawThe value of a property transfer for estate tax purposes is established at the moment of transfer, and potential or hypothetical possibilities do no... |
05/14/2001 | 00-70013 |
COASTAL LIQUIDS TRANSP., L.P. v. HARRIS COUNTY APPRAISAL DIST.Supreme Court of Texas
Corporation & Enterprise Law, Tax LawUnder Section 9.07(a) of the Texas Revised Limited Partnership Act, a company that fails to properly file as a foreign limited partnership lacks... |
05/10/2001 | 00-0173 |
KORTE v. USUnited States Eighth Circuit
Bankruptcy Law, Tax LawDebtor's failure to disclose on his schedules and in his testimony that he retained an interest in property transferred to a trust justifies IRS... |
05/07/2001 | 00-6117 |
EBERL'S CLAIM SERV., INC. v. COMM'R OF INTERNAL REVENUEUnited States Tenth Circuit
Tax LawPayment to corporation's sole shareholder of a salary that depleted corporation of almost all its value is unreasonable and part of payment may be... |
05/04/2001 | 99-9033 |
ESTATE OF PAUL MITCHELL v. COMM'R OF INTERNAL REVENUEUnited States Ninth Circuit
Tax LawUnder 26 USC 7503, if a tax filing deadline falls on either a weekend or holiday, the actual deadline is moved to the next business day. |
05/02/2001 | 99-70421 |
Results 2081 to 2090 of 2158