all - Opinion Summaries

US v. Muntasser

Criminal Law & Procedure, Sentencing, Tax Law, Tax-exempt Organizations
In a joint appeal from a judgment of the district court arising from the criminal prosecution of defendants for tax evasion and related charges and...

Charter Communications Properties v. County of San Luis Obispo

Administrative Law, Civil Procedure, Corporation & Enterprise Law, Entertainment Law, Property Law & Real Estate, Tax Law
In an appeal from a judgment of the trial court affirming the determination of the fair market value of a television cable franchise, California Code...

Bush v. US

Administrative Law, Civil Procedure, Corporation & Enterprise Law, Tax Law
In a tax dispute concerning the procedures to be followed when the IRS conducts a partnership proceeding under the Tax Equity and Fiscal...

Napoliello v. Commissioner of Internal Revenue

Administrative Law, Civil Procedure, Corporation & Enterprise Law, Securities Law, Tax Law
In a dispute arising from an IRS investigation into a "Son-of-BOSS” scheme and its subsequent determination that petitioner's short foreign currency...

Dickow v. US

Administrative Law, Civil Procedure, Probate, Trusts & Estates, Tax Law
In an action seeking a refund of federal estate taxes, 26 U.S.C. section 6511(a), and involving whether the IRS incorrectly concluded that Section...

Rancheria v. US

Indian Law, Labor & Employment Law, Tax Law
In an action by an Indian Tribe for a refund of Federal Unemployment Tax, Title 26 Section 3306(c)(7), judgment of the district court in favor of the...

Corrales v. Corrales

Civil Procedure, Commercial Law, Contracts, Corp. Governance, Corporation & Enterprise Law, Injury & Tort Law, Remedies, Tax Law
In an intra-family dispute arising from the dissolution of a business partnership and involving a complaint and cross-complaint for breach of...

City of Industry v. City of Fillmore

Attorney's Fees, Civil Procedure, Government Law, Tax Law
In a multi-count complaint alleging the diversion of local sales tax revenues to defendants away from plaintiffs, judgments in favor of all defendants...

Viewtech, Inc. v. US

Banking Law, Civil Procedure, Tax Law
In a dispute arising from an assessment of a taxpayer for unpaid taxes and concerning the propriety of a summons to a bank for a related third party’s...

Estate of Petter v. Commissioner of Internal Revenue

Civil Procedure, Corporation & Enterprise Law, Probate, Trusts & Estates, Tax Law, Tax-exempt Organizations
In a dispute involving the scope of Treasury Regulation section 25.2522(c)-3(b)(1) and arising from the transfer of membership units in an LLC partly...