all - Opinion Summaries

Daniels v. Agin

Bankruptcy Law, Tax Law
The bankruptcy court properly ruled that debtor's assets in a profit-sharing plan and two IRAs funded with plan assets were part of the bankruptcy...

Easthampton Savings Bank v. City of Springfield

Banking Law, Constitutional Law, Contracts, Property Law & Real Estate, Tax Law
In an action presenting facial challenges under both state and federal law to two local Ordinances enacted by the defendant-city which impose new...

Expedia, Inc. v. The City of New York Department of Finance

Commercial Law, Constitutional Law, Cyberspace Law, Government Law, Tax Law
The Appellate Division erred in holding that Local Law 43, a hotel room occupancy tax, applicable to online travel companies, is unconstitutional,...

Franchise Tax Board v. Superior Court

Tax Law
A 2003 amendment to Revenue and Taxation Code section 19177 increasing the penalty for promoting an abusive tax shelter from $1,000 to 50 percent of...

Diebold Foundation, Inc. v. Commissioner of Internal Revenue

Corporation & Enterprise Law, Property Law & Real Estate, Securities Law, Tax Law
The Tax Court's decision holding that petitioner could not be held liable as a transferee of a transferee under 26 U.S.C. section 6901 is vacated and...

Cal-Western Business Services, Inc. v. Corning Capital Group

Civil Procedure, Corporation & Enterprise Law, Debt Collection, Judgement Enforcement, Tax Law
Dismissal of plaintiff action to enforce a judgment, which had been assigned to plaintiff by a suspended third party corporation, is affirmed, where...

Johnson v. US

Corp. Governance, Corporation & Enterprise Law, Tax Law
Summary judgment to the government on plaintiffs' suit seeking a refund of payments on a federal withholding tax penalty assessed against her under 26...

Water Replenishment District v. City of Cerritos

Government Law, Tax Law, Water Law
The trial court erred in denying plaintiff-water district's application for a preliminary injunction because Water Code section 60339 authorizes the...

Belzberg v. Verus Investments Holdings, Inc

Contracts, Dispute Resolution & Arbitration, Securities Law, Tax Law
In an arbitration proceeding against defendant for unpaid taxes before the Financial Industry Regulatory Authority pursuant to an agreement between...

Owens v. County of Los Angeles

Class Actions, Constitutional Law, Elections, Tax Law
In two consolidated challenges to a user utility tax (UUT) enacted pursuant to a measure approved by the voters, judgments for defendant-county are...