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Description Date Docket #

TENNESSEE GASE PIPELINE CO. v. URBACH

Court of Appeals of New York
Antitrust & Trade Regulation, Constitutional Law, Oil and Gas Law, Tax Law
New York's Natural Gas Import Tax is an unconstitutional import tax that fails the internal consistency test, and discriminates against interstate...
05/01/2001 3 No. 71

FOSTER v. US

United States Eleventh Circuit
Tax Law
Punitive damages are taxable income, but fees paid to attorneys based on a post-judgment, pre-appeal fee agreement need not be included in gross...
04/30/2001 00-11916

HANSEN v. US

United States Eighth Circuit
Tax Law
In order to bring an action for a tax refund, an estate must be current with installment payments.
04/26/2001 00-2035

CHW WEST BAY v. THOMPSON

United States Ninth Circuit
Health Law, Tax Law
Under the Tax Equity and Fiscal Responsibility Act, 42 USC 1395ww, a hospital may receive incentives for keeping costs below a "reasonable cost," even...
04/18/2001 99-17123

THOMSON CONSUMER ELECTORNICS v. US

United States Federal Circuit
Antitrust & Trade Regulation, Tax Law
The United States Customs Service lacks authority to render a decision regarding the constitutionality of Harbor Maintenance Taxes ("HMT") as applied...
04/18/2001 00-1091

US v. MIDDLETON

United States Sixth Circuit
Criminal Law & Procedure, Sentencing, Tax Law
Under Fed. R. Crim. P. 32(CD)(1) and Tackett, the district court must set forth factual findings, independent of those contained within the...
04/18/2001 00-3056

HILLMAN v. INTERNAL REVENUE SERV.

United States Fourth Circuit
Tax Law
Taxpayers may not deduct their passive management fee expenses from their related nonpassive management fee income for purposes of lowering their...
04/17/2001 00-1915

POPOV v. COMM'R OF INTERNAL REVENUE

United States Ninth Circuit
Entertainment Law, Tax Law
A professional musician may deduct the expenses from the portion of his home used exclusively for musical practice under 26 USC 280A(c)(1)(A).
04/17/2001 99-70749

US v. CLEVELAND INDIANS BASEBALL CO.

United States Supreme Court
Labor & Employment Law, Tax Law
Back wages are subject to FICA and FUTA taxes in the year the wages were actually paid, and not the year that they should have been paid.
04/17/2001 00-203

GROJEAN v. COMM'R OF INTERNAL REVENUE

United States Seventh Circuit
Tax Law
The Tax Court did not commit clear error by characterizing petitioner's participation interest in a bank loan made to petitioner's Subchapter S...
04/13/2001 00-2252

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