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Description Date Docket #

Sipple v. City of Hayward

California Court of Appeal
Constitutional Law, Government Law, Tax Law
Dismissal of an action against defendant-cities and counties arising out of defendants' denial of request refunds of improperly charged taxes for...
04/08/2014 B242893

In re Transient Occupancy Tax Cases

California Court of Appeal
Administrative Law, Commercial Law, Cyberspace Law, Tax Law
The trial court's ruling that under the plain language of San Diego's transient occupancy tax (TOT), online travel companies (OTCs) have no TOT...
03/27/2014 B243800A

US v. Quality Stores, Inc.

United States Supreme Court
Bankruptcy Law, Labor & Employment Law, Tax Law
In an action in which plaintiff sought a refund of taxes paid on severance payments it made to employees who were involuntarily terminated as part of...
03/25/2014 12-1408

Delaware County v. Federal Housing Finance Agency

United States Third Circuit
Banking Law, Class Actions, Constitutional Law, Government Law, Property Law & Real Estate, Tax Law
In three consolidated appeals, judgments in favor of defendant-enterprises concluding that defendants were not required to pay state and local real...
03/18/2014 13-2163

Estate of Saunders v. Commissioner of Internal Revenue

United States Ninth Circuit
Probate, Trusts & Estates, Tax Law
The tax court's decision disallowing plaintiff-estate's $30 million deduction for a lawsuit that was disputed at the date of the decedent's death, is...
03/12/2014 12-70323

Hannon v. US

United States First Circuit
Constitutional Law, Property Law & Real Estate, Tax Law
The IRS discharge under 26 U.S.C. section 6325(b)(2)(A), which gives the IRS discretion to discharge property from a tax lien if the IRS is paid an...
02/28/2014 13-1022

Gilbane Building Co. v. Superior Court

California Court of Appeal
Civil Procedure, Construction, Government Contracts, Government Law, Tax Law
The trial court properly denied defendant's demurrer to plaintiff's complaint which asserts claims seeking to disgorge all monies...
02/21/2014 D063685

Ash v. North American Title

California Court of Appeal
Banking Law, Contracts, Injury & Tort Law, Property Law & Real Estate, Tax Law
Judgment for plaintiff-buyer in an action in which plaintiff alleged that defendants seller and escrow company were at fault for an escrow not closing...
02/18/2014 B237404

Nakano v. US

United States Ninth Circuit
Bankruptcy Law, Tax Law, Transportation
Summary judgment in favor of the government in a tax refund action after the Internal Revenue Service assessed unpaid excise taxes against plaintiff...
02/18/2014 11-18013

Baldwin Union Free School District v. County of Nassau

Court of Appeals of New York
Administrative Law, Constitutional Law, Education Law, Property Law & Real Estate, Tax Law
Defendant-county exceeded its statutory and constitutional authority in its attempt to pass a local law that shifts the obligation to pay real...
02/18/2014 9

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