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Description Date Docket #

ST. JOSEPH LEASE CAPITAL CORP. v. COMM'R OF INTERNAL REVENUE

United States Fourth Circuit
Civil Procedure, Tax Law
A misaddressed notice of deficiency sent to the taxpayer suspended the running of the three-year limitations period, pursuant to 26 USC 6503(a)(1),...
12/20/2000 99-2473

US v. LEWIS

United States Fourth Circuit
Criminal Law & Procedure, Tax Law
Sentence based on amended version of the Sentencing Guidelines does not violate the ex post facto clause where defendant committed additional unlawful...
12/19/2000 00-4016

US v. CARLSON

United States Ninth Circuit
Criminal Law & Procedure, Tax Law
Opening additional bank accounts with a false Social Security number and transferring funds from a levied bank account qualifies as "an affirmative...
12/19/2000 99-10525

ANASTASOFF v US

United States Eighth Circuit
Tax Law
Where Internal Revenue Service has provided a full refund with interest, and itself resolved a circuit split of authority by issuing an Action on...
12/18/2000 99-3917

PEOPLE v. FILACOURIS

Court of Appeals of New York
Criminal Law & Procedure, Tax Law
Jury verdict convicting defendants of filing false tax returns under Penal Law 175.35 and 155.40(1) is proper, since their acquittal under Tax Law...
12/14/2000 2 No. 153

AMOCO OIL CO. v. US

United States Federal Circuit
Tax Law
While the export provision of the Harbor Maintenance Tax, 4461(c)(1)(A), is unconstitutional, it is severable from the remainder of the statute, so...
12/14/2000 00-1122

US v. ARAGBAYE

United States Ninth Circuit
Criminal Law & Procedure, Tax Law
Section 2F1.1 of the Sentencing Guidelines allows defendant, who pled guilty to presenting false claims for preparing false tax returns, to be...
12/13/2000 99-50603

SHWARZ v. US

United States Ninth Circuit
Civil Procedure, Tax Law
26 USC S 7433(a), which provides remedies for excessive tax collection tactics by the IRS, preempts an action under 26 U.S.C. 7431 for unauthorized...
12/08/2000 99-55618

LABONTE v. US

United States Seventh Circuit
Civil Procedure, Tax Law
Court lacked subject matter jurisdiction over taxpayer's wrongful levy action against the IRS where taxpayer did not file suit within the nine-month...
12/07/2000 00-2156

IN RE: CORNELIUS P. YOUNG

United States First Circuit
Bankruptcy Law, Civil Procedure, Tax Law
The three-year limitations period on non-dischargeable taxes in bankruptcy, under 11 USC 507, is tolled for the period a debtor is in a Chapter 13...
12/01/2000 00-1484

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