all - Opinion Summaries

Merck & Co., Inc v. US

Administrative Law, Civil Procedure, Corporation & Enterprise Law, Tax Law
In an action against the United States to recover taxes plaintiff alleges were incorrectly assessed, judgment of the district court in favor of the...

Cleary v. County of Alameda

Administrative Law, Civil Procedure, Government Benefits, Government Law, Landlord Tenant Law, Sanctions, Tax Law
In a dispute arising from writ of mandate prohibiting defendant-county from implementing a "W-9 policy" change to its General Assistance program,...

Parmar v. Bd. of Equalization

Administrative Law, Commercial Law, Corporation & Enterprise Law, Tax Law
In an action seeking a refund of cigarette and tobacco taxes paid in part by plaintiffs and in part on their behalf by their closely-held corporation,...

Jones v. Commissioner of Internal Revenue

Remedies, Tax Law, Administrative Law
In a dispute involving the validity of Treasury Regulation section 1.6015-5(b)(1), which establishes a two-year limitations period within which to...

Congregational Rabbinical College of Tartikov, Inc. v. Town of Ramapo

Property Law & Real Estate, Civil Procedure, Tax-exempt Organizations, Tax Law, Tax Law
In a dispute arising from the revocation of plaintiff's religious tax exempt status, RPTL section 420-a (1)(a), judgment of the appellate division...

First Am. Commercial Real Estate Serv. v. County of San Diego

Tax Law, Administrative Law, Civil Procedure
In an action seeking a refund upon the cancellation of a tax penalty, Revenue and Taxation Code section 4985.2(a) and (b), judgment of the trial court...

Franchise Tax Board v. Superior Court (Gonzales)

Constitutional Law, Tax Law, Constitutional Law
In a state action for income tax refund, Rev. and Tax. Code, section 19381 et seq., judgment of the court of appeals is reversed where Article I,...

Chodos v. City of L.A.

Civil Procedure, Tax Law, Administrative Law
In an action for declaratory judgment arising from the assessment of additional City business tax by defendant, judgment of the trial court sustaining...

US v. Poole

Evidence, Criminal Law & Procedure, Sentencing, Tax Law, Criminal Law & Procedure
Conviction and sentencing of defendant on four counts of aiding in the preparation of false tax returns, 26 U.S.C. section 7206(2), are upheld where:...

Ribeiro v. County of El Dorado

Civil Procedure, Government Law, Civil Procedure, Property Law & Real Estate, Contracts, Tax Law
In an action for breach of contract for the tax-sale purchase of real property, judgment of the trial court finding plaintiff had the right to rescind...