all - Opinion Summaries

Citizens Ass'n of Sunset Beach v. Orange County Local Agency Formation Comm'n

Government Law, Property Law & Real Estate, Tax Law
Trial court's denial of taxpayers' petition seeking to prevent the annexation, or at least to require a vote by the electorate to approve the...

Gillette Co. v. Franchise Tax Bd.

Corporation & Enterprise Law, Tax Law
In a taxpayers' suit claiming that they were entitled to elect the Multistate Tax Compact formula for the tax years at issue since 1993, trial court's...

US v. US District Court for the N. Mariana Islands (Baldwin)

Civil Procedure, Dispute Resolution & Arbitration, Government Law, Tax Law
The government's petition for a writ of mandamus, requesting vacation of district court orders directing it to be represented at an initial court...

Hartman v. US

Contracts, Corp. Governance, Corporation & Enterprise Law, Tax Law
In taxpayers' claim for a federal income tax refund, the U.S. Court of Federal Claims' grant of summary judgment in favor of the government is...

Anderson v. Comm'r of Internal Revenue

Civil Procedure, Criminal Law & Procedure, Tax Law
The judgment of the Tax Court, in a civil tax fraud proceeding against a taxpayer is affirmed, where: 1) the taxpayer's conviction for tax evasion in...

Union Carbide Corp. v. Comm'r of Internal Revenue

Government Law, Tax Law
In a corporation's request for a research credit for three research projects conducted at its production plants, the Tax Court's conclusion that the...

Noel v. New York State Office of Mental Health Cent. New York Psychiatric Ctr.

Labor & Employment Law, Tax Law
District court's holding that defendant improperly made income tax, Federal Insurance Contributions Act tax and other deductions from a Title VII...

Assessor for County of Santa Barbara v. Assessment Appeals Bd.

Administrative Law, Government Law, Property Law & Real Estate, Tax Law
In a dispute involving a methodology used by a county assessor to determine the "pro rata portion of the real property of the park" which is sold when...

General Mills, Inc. v. Franchise Tax Bd.

Corporation & Enterprise Law, Tax Law
In a tax refund action by General Mills seeking refunds from California's Franchise Tax Board, the trial court's holding that including overall gross...

William Jefferson & Co., Inc. v. Bd. of Assessment & Appeals

Administrative Law, Constitutional Law, Ethics & Professional Responsibility, Government Law, Property Law & Real Estate, Tax Law
In a suit challenging a county tax assessor's valuation of a parcel of real property, district court's judgment that the state administrative appeal...