all - Opinion Summaries

Marshall Naify Revocable Trust v. US

Probate, Trusts & Estates, Tax Law
In a suit by a successor in interest to the estate of a deceased California resident, alleging that it was due a refund for federal estate taxes, the...

Mathis v. SEC

Securities Law, Tax Law, Administrative Law
On petition to review and vacate an SEC order determining that the petitioner was subject to statutory disqualification from the securities industry,...

TIFD III-E, Inc. v. US

Banking Law, Corporation & Enterprise Law, Sanctions, Tax Law
In a suit by a taxpayer partner challenging IRS notices of adjustment reallocating a large percentage of the partnership's income for the years 1993...

Goldman v. California Franchise Tax Board

Tax Law
In a suit seeking a refund of interest a husband and wife paid in 2004 on a state income tax deficiency for the 2000 tax year, the trial court's...

In re US

Civil Procedure, Tax Law
In a case in which a taxpayer sought and was granted discovery of protected tax return information of non-parties, the government's petition for a...

Western States Petroleum Ass'n v. State Board of Equalization

Administrative Law, Oil and Gas Law, Property Law & Real Estate, Tax Law
In an action for declaratory relief seeking to invalidate a regulation of the State Board of Equalization (SBE) that adopted new valuation formulas...

US v. Brown

Evidence, Tax Law, Constitutional Law, Criminal Law & Procedure
On consolidated appeals of a husband and wife convicted of various offenses stemming from their refusal to surrender after conviction on tax-evasion...

US v. Allen

Criminal Law & Procedure, Sentencing, Tax Law
Conviction and sentencing of husband-wife defendants for tax evasion are upheld where the district court correctly charged the jury that defendants...

Cal. Redevelopment Assn. v. Matosantos

Administrative Law, Civil Procedure, Education Law, Government Law, Property Law & Real Estate, Tax Law
In a writ challenge to two Assembly Measures intended to stabilize school funding by reducing or eliminating the diversion of property tax revenues...

PPL Corp v. Commissioner of Internal Revenue

Administrative Law, Corporation & Enterprise Law, Tax Law
In an appeal from a judgment of the Tax Court holding that appellee was entitled to a foreign tax credit for the 1997 tax year, judgment is reversed...