all - Opinion Summaries

In the Matter of Board of Managers of Copley Court Condominium v. Town of Ossining

Government Law, Property Law & Real Estate, Tax Law
In a tax certiorari proceeding brought by a condominium seeking review of its tax assessment for the year 2001 pursuant to Article 7 of the Real...

Starnes v. Comm'r of Internal Revenue

Tax Law
In a case in which former shareholders of a company filed petitions in the United States Tax Court contesting notices of transferee liability, the Tax...

Dominion Resources, Inc. v. US

Administrative Law, Oil and Gas Law, Tax Law
In a suit seeking a refund of corporate income tax after a settlement pursuant to which the IRS allowed the taxpayer to deduct 50% and capitalize 50%...

City of Palmdale v. State Board of Equalization

Administrative Law, Civil Procedure, Tax Law
In a case in which the trial court faulted the State Board of Equalization for rendering a decision without due regard for the statutory and...

Welch v. US

Tax Law
In a suit seeking a refund of an alleged overpayment of taxes on grounds that deficiencies were assessed after the expiration of the governing statute...

Assessor for County of Santa Barbara v. Assessment Appeals Board No. 1

Property Law & Real Estate, Tax Law
In a case involving the tax assessment of transfers of ownership in two tenant-owned mobilehome parks, in which an assessment appeals board overturned...

Hall v. US

Agriculture, Bankruptcy Law, Tax Law
In Chapter 12 bankruptcy proceedings in which the debtors proposed treating a capital gains tax on the postpetition sale of their farm as an unsecured...

Estate of Morgens v. Comm'r of Internal Revenue

Probate, Trusts & Estates, Tax Law
In a case in which the IRS determined a deficiency based on the failure of an estate to include gift tax paid by the donee trustees of a Qualifying...

Sarmiento v. US

Contracts, Tax Law
In an action seeking to recover federal tax refunds withheld from the plaintiffs pursuant to offer-in compromise (OIC) agreements they each entered...

Diageo-Guinness USA, Inc. v. State Board of Equalization

Administrative Law, Tax Law
In a suit for declaratory relief as to the classification of flavored malt beverages for purposes of excise taxation, judgment in favor of the State...