all - Opinion Summaries

COLELLA v. BOARD OF ASSESSORS OF THE COUNTY OF NASSAU

Civil Procedure, Property Law & Real Estate, Tax Law
County taxpayers, whose homes were adjacent to or near the property of a religious temple, lacked standing to challenge the religious group's...

PALA, INC. EMPLOYEES PROFIT SHARING PLAN AND TRUST AGREEMENT v. US

Tax Law
IRS waiver of a tax in one year does not compel waiver for another year, and does not cure plaintiff's failure to amend a formal claim after a timely...

GLB ENTERPRISES, INC. v. US

Tax Law
Sufficient evidence existed to support jury verdict that manufacturer of cotton module retrievers is exempt from excise tax on cotton modules since...

GARDEN HOMES WOODLANDS CO. v. TOWN OF DOVER

Constitutional Law, Property Law & Real Estate, Tax Law
Since a property owner's right to appear and object at a hearing over proposed property assessments is provided for under Town Law 239, a town's...

ESTATE OF KUNZE v. COMM'R OF INTERNAL REVENUE

Tax Law
Under 26 USC 7430, the valuation of an estate for estate tax purposes must encompass all assets, including those distributed prior to litigation.

ST. CHARLES INV. CO. v. COMM'R OF INTERNAL REVENUE

Tax Law
Section 469(b) of the tax code, which allows taxpayers to deduct normally non-deductible passive activity losses in the following year, precludes...

BIELFELDT v. COMM'R OF INTERNAL REVENUE

Securities Law, Tax Law
Where taxpayer was purely a speculator in U.S. Treasury securities, he was not entitled to offset trading losses against ordinary income as a "dealer"...

ASHMAN v. COMM'R OF INTERNAL REV. SERV.

Tax Law
Tax court may apply the duty of consistency to prevent taxpayer, who falsely claimed deduction in prior year, from claiming that same deduction again...