all - Opinion Summaries

Maine Medical Center v. US

Civil Procedure, Tax Law
In a tax refund suit brought by a medical center for reimbursement of FICA taxes paid on behalf of its medical residents in 2001, the district court's...

Duea v. County of San Diego

Administrative Law, Civil Procedure, Property Law & Real Estate, Tax Law
In an action seeking a refund of property taxes, the trial court's decision against the taxpayer is affirmed, where: 1) trial court did not err when...

Taproot Administrative Services, Inc. v. Comm'r of Internal Revenue

Corp. Governance, Corporation & Enterprise Law, Tax Law
In a corporation's challenge to a notice of deficiency issued by the IRS, the Tax Court's grant of a motion for summary judgment to the IRS is...

DeNaples v. Comm'r of Internal Revenue

Administrative Law, Property Law & Real Estate, Tax Law
In a case involving a settlement under which Pennsylvania agreed to pay landowners for a taking in five yearly installments, a Tax Court order...

Taiheiyo Cement U.S.A., Inc. v. Franchise Tax Board

Tax Law
In a taxpayer's action for refund of taxes, interest, and penalties paid following the Franchise Tax Board (FTB)'s disallowance of enterprise zone...

Shannahan v. IRS

Administrative Law, Government Law, Tax Law
In an action seeking disclosure of tax-related documents from the IRS under the Freedom of Information Act (FOIA), the district court's grant of...

Ocean Pines Ass'n, Inc. v. Comm'r of Internal Revenue

Property Law & Real Estate, Tax Law, Tax-exempt Organizations
On petition for a redetermination of federal income tax deficiencies brought by a 501(c)(4) nonprofit homeowners association, the Tax Court's ruling...

Fort Properties, Inc. v. American Master Lease LLC

Intellectual Property, Patent, Property Law & Real Estate, Tax Law
In a case challenging the validity of claims in a patent disclosing an investment tool designed to enable property owners to buy and sell properties...

Kawashima v. Holder

Administrative Law, Criminal Law & Procedure, Immigration Law, Tax Law
In removal proceedings against resident aliens who were convicted of willfully making and subscribing a false tax return under 26 USC section 7206(1)...

Regional Economic Community Action Program, Inc. v. Enlarged City School District of Middletown

Contracts, Education Law, Tax Law, Tax-exempt Organizations
In a tax-exempt charitable organization's action against a school district seeking to recoup erroneously paid taxes, summary judgment in favor of the...