all - Opinion Summaries
Page 214 of 216
Showing Result 2131 - 2140 of 2158
| Description | Date | Docket # |
|---|---|---|
GITLITZ v. COMM'R OF INTERNAL REVENUEUnited States Supreme Court
Tax Law26 USC 108(a) provides only that an insolvent S corporation's discharge of debt ceases to be included in gross income, but does not change the... |
01/09/2001 | 99-1295 |
US v. BACANIUnited States Seventh Circuit
Criminal Law & Procedure, Tax LawTax fraud and food stamp fraud are not mutually exclusive crimes, so defendant could commit one crime, the other, or both. Given the certainty that... |
01/05/2001 | 99-3601 |
US v. KONTNYUnited States Seventh Circuit
Criminal Law & Procedure, Tax LawIRS agent's failure to terminate civil investigation when revenue agent obtained firm indications of criminal fraud does not, without more, establish... |
01/04/2001 | 00-3004 |
CALIFORNIA STATE BOARD OF EQUALIZATION v. RENOVIZOR'S INC.United States Ninth Circuit
Evidence, Tax LawCalifornia Supreme Court certified to determine whether, under California law, civil tax fraud must be proved by clear and convincing evidence or by a... |
01/03/2001 | 99-15827 |
MCNAMARA v. CIRUnited States Eighth Circuit
Tax LawUnder IRC 1402(a)(1), mere existence of arrangement requiring participation in agricultural production does not transform rents received by landlord... |
12/29/2000 | 99-3876, 99-3968, and 99-3891 |
PLEDGER v. USUnited States Sixth Circuit
Tax LawIndividual taxpayers were not "at risk" under 26 USC 465(b), with regard to a three-party sale-leaseback transaction between parent company and two of... |
12/29/2000 | 99-4254, 99-4276 |
DOYLE v. JOHNSONUnited States Fifth Circuit
Constitutional Law, Criminal Law & Procedure, Tax LawDefendant's state conviction for possession of methamphetamine with intent to deliver, and subsequent tax violation under Section 159.101 of Texas Tax... |
12/27/2000 | 99-40487 |
GEARY v. COMMISSIONER OF INTERNAL REVENUEUnited States Ninth Circuit
Tax LawA taxpayer is not entitled to an income tax deduction for expenses incurred to place a proposition affecting his working conditions on a local ballot... |
12/27/2000 | 99-70571 |
CERIDIAN CORP. v FRANCHISE TAX BOARDCalifornia Court of Appeal
Constitutional Law, Tax LawRevenue and Taxation Code section 24410 violates the commerce clause of the United States Constitution because it limits the tax deduction to those... |
12/21/2000 | a084298.html |
US v. COMMONWEALTH ENERGY SYS. AND SUBSIDIARY CO.United States First Circuit
Tax LawSection 204(a)(3) of the Tax Reform Act of 1986 allows an investment tax credit for otherwise qualified property if that property "is readily... |
12/21/2000 | 00-1113 |
Results 2131 to 2140 of 2158