all - Opinion Summaries

Cutler v. Franchise Tax Bd.

Government Law, Tax Law
In a taxpayer's action for a refund, challenging the constitutionality of Revenue and Taxation Code provisions allowing an individual California...

Reynoso v. US

Government Law, Tax Law
In a taxpayer's suit to recover asserted overpayments to the IRS, the judgment of the district court is affirmed, as because plaintiff overpaid his...

Historic Boardwalk Hall, LLC. v. Comm'r of Internal Revenue

Government Law, Tax Law
The Tax Court's reversal of the IRS's determination that a state agency's limited liability company was simply a vehicle to impermissibly transfer...

Meruelo v. Comm'r of Internal Revenue

Tax Law
Tax Court's denial of petitioners' motion to dismiss for lack of jurisdiction is affirmed, as the IRS issued the Notice of Deficiency when there was...

Sollberger v. Comm'r of Internal Revenue

Tax Law
The decision of the Tax Court, holding that petitioner owes $128,979 in income tax for the 2004 taxable year, is affirmed as the proceeds petitioner...

Shell Oil Co. v. US

Corporation & Enterprise Law, Government Law, International Trade, Oil and Gas Law, Tax Law
In a suit brought by Shell Oil Company for drawback claims for Harbor Maintenance Tax (HMT) and Environmental Tax (ET), the decision of the Court of...

Curcio v. Comm'r of Internal Revenue

Government Law, Insurance Law, Tax Law
In a consolidated appeal, the orders and decisions of the United States Tax Court finding deficiencies in petitioners' income tax payments and...

Exxon Mobil Corp. v. Comm'r of Internal Revenue

Government Law, Tax Law
The judgment of the Tax Court holding that taxpayers Exxon Mobil Corporation and its affiliates are entited to retrospective "netting" of interest for...

Gillette Co. v. Franchise Tax Bd.

Administrative Law, Government Law, Tax Law
In a consolidated appeal of multiple taxpayers seeking a refund of approximately $34 million, claiming that the amended Rev. & Tax. Code, section...

In Re: Michael Calabrese, JR.

Bankruptcy Law, Tax Law
In a former restaurant owner's bankruptcy proceedings, the Bankruptcy Court's holding that the sales taxes at issue are trust fund taxes under 11...