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Description Date Docket #

STERLING CONSULTING CORP. v. US

United States Tenth Circuit
Civil Procedure, Tax Law
Anti-Injunction Act bars the district court from enjoining the Internal Revenue Service from assessing and collecting taxes for failure to evaluate...
04/10/2001 00-1317

US. v. BISBEE

United States Eighth Circuit
Tax Law
Evidence from state tax authorities and corporate employees that corporate treasurer had no authority to pay withholding taxes is sufficient to...
04/09/2001 99-4228, 00-1010

EXXON MOBIL CORP. v. U.S.

United States Federal Circuit
Oil and Gas Law, Tax Law
Congress expressly allowed oil companies to calculate federal income tax deductions for sales of natural gas sold under fixed-price contracts during...
04/03/2001 00-5048

GEN. ELEC. CO. & SUBSIDIARIES v. COMM'R OF INTERAL REVENUE

United States Second Circuit
Tax Law
Under the Domestic International Sales Corporation program established by the Revenue Act of 1971, Pub. L. No. 92-178, 85 Stat. 497, aircraft engines...
04/02/2001 99-4227

PRESTON v. STATE BD. OF EQUALIZATION

Supreme Court of California
Tax Law
Under Revenue and Taxation Code 6011 (c)(10) and 6012(c)(10), a copyright interest in artwork, transferred in conjunction with the temporary transfer...
04/02/2001 S083632

US v. FRETZ

United States Eleventh Circuit
Bankruptcy Law, Tax Law
A debtor's intentional failure to file tax returns and to pay taxes owed to the Internal Revenue Service is sufficient, even without any supporting...
03/23/2001 00-13404

PROCHORNENKO v. US

United States Federal Circuit
Tax Law
Taxpayers are not entitled to reduce their partnership tax liability based on the statutory right to a consistent settlement of "partnership items"...
03/23/2001 00-5045

VALENTINO v. FRANCHISE TAX BD.

California Court of Appeal
Tax Law
California source income of an S corporation, passed through to a nonresident, is subject to California tax.
03/23/2001 D036034

ESTATE OF EVELYN M. McMORRIS v. COMM'R OF INTERNAL REVENUE

United States Tenth Circuit
Tax Law
Events occurring after a decedent's death may not be considered in calculating a deduction under section 2053(a)(3) of the Internal Revenue Code,...
03/20/2001 99-9031

MORRISSEY v. COMM'R OF INTERNAL REVENUE

United States Ninth Circuit
Tax Law
Tax court may not disregard sales price for stock provided by third-party audit and agreed to by minority shareholders who testified they were under...
03/15/2001 99-71013

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