all - Opinion Summaries
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Showing Result 2111 - 2120 of 2158
| Description | Date | Docket # |
|---|---|---|
US v. PARRISUnited States Sixth Circuit
Evidence, Tax LawLay witness testimony on ultimate issue of the case - belief that defendant's tax plan was "illegal" - is proper under Fed. R. Ev. 701 where use of... |
03/15/2001 | 99-3878 |
KEELER v. COMM'R OF INTERNAL REVENUEUnited States Tenth Circuit
Tax LawVenture-derivatives trading scheme designed to generate tax losses on one year and an off-setting gain in following year was not a transaction of... |
03/13/2001 | 99_9032 |
ROBERTS v. USUnited States Federal Circuit
Tax LawA district court has jurisdiction, pursuant to 28 USC 1346(a)(1), over a taxpayer's claims for a refund of monies paid pursuant to an offer in... |
03/13/2001 | 00-1265 |
MALKIN v. USUnited States Second Circuit
Evidence, Tax LawIRS records are admissible to show that the government received an indefinite statute of limitations waiver from defendant to assess claims even... |
03/12/2001 | 00-6083 |
FIOR D'ITALIA, INC. v. USUnited States Ninth Circuit
Tax LawUnder IRC 446, the IRS does not have authority to use estimates in making income tax assessments for collection of FICA taxes when determining food... |
03/07/2001 | 99-16021 |
MODERN PAINT AND BODY SUPPLY, INC. v. STATE BD. OF EQUALIZATIONCalifornia Court of Appeal
Tax LawUnder California Code of Regulations, title 18 (Regulations), section 1668, subdivision (c)(1), items sold to auto repair shops which were used up... |
03/06/2001 | B141232 |
BMW MFG. CORP. v. USUnited States Federal Circuit
Tax LawUnder 19 CFR 24.24(e)(2)(iii), Harbor Maintenance Tax liability is imposed upon cargo admitted into a Foreign Trade Zone, and is due immediately upon... |
03/05/2001 | 00-1135 |
DIRECTOR OF REVENUE OF MISSOURI v. COBANK, ACBUnited States Supreme Court
Tax LawWhile 21 USC 2134 does not contain an express statements that banks for cooperatives are subject to state taxation, nothing in the statute indicates a... |
02/20/2001 | 99-1792 |
YOUNG v. COMM'R OF INTERNAL REVENUEUnited States Fourth Circuit
Tax LawA transfer of land from a husband to his former wife constitutes a transfer "incident to" their prior divorce for purposes of the non- recognition of... |
02/16/2001 | 00-1244, 00-1261 |
WALTON v. JAMKO, INC.United States Eleventh Circuit
Bankruptcy Law, Tax LawUnder the Bankruptcy Code, 28 USC 1930(a)(6), Congress intended to impose a tax upon all post-confirmation disbursements made by a reorganized Chapter... |
02/15/2001 | 99-12898 |
Results 2111 to 2120 of 2158