all - Opinion Summaries

Hongsermeier v. Comm'r of Internal Rev.

Administrative Law, Tax Law
The tax court's determination of petitioners' federal income tax deficiencies and liability for underpayment of interest is affirmed where: 1) the tax...

US v. Kloehn

Criminal Law & Procedure, Tax Law
Defendant's conviction and sentence for four counts of causing tax evasion are reversed where the district court abused its discretion and prejudiced...

US v. Blanchard

Criminal Law & Procedure, Sentencing, Evidence, Tax Law
Conviction of defendant for failure to account for and pay over-withholding and FICA taxes and making and causing the making of a false claim for a...

Russell v. Comm'r of Internal Rev.

Administrative Law, Corporation & Enterprise Law, Tax Law
In taxpayers' appeal from the tax court’s decision that several loans did not constitute "indebtedness of the S corporation to the shareholder" such...

US v. Pfaff

Tax Law, Criminal Law & Procedure, Sentencing
In a tax evasion prosecution, the fine imposed on one defendant is vacated where the district court plainly erred in imposing a fine, pursuant to 18...

Giacometti v. Aulla, LLC

Labor & Employment Law, Professional Malpractice, Tax Law, Injury & Tort Law
In employees' suit for professional negligence against an accounting firm, claiming that the firm negligently or fraudulently over-reported income on...

US v. Kottwitz

Corporation & Enterprise Law, Criminal Law & Procedure, Tax Law, White Collar Crime
Defendants' convictions for tax fraud-related charges are affirmed in part where the circumstantial evidence was sufficient for the jury to have...

Farr v. County of Nevada

Administrative Law, Evidence, Property Law & Real Estate, Tax Law
In a property owner's challenge of the Nevada County Assessment Appeals Board's property tax assessment decision for his owner-occupied, single family...

City of N.Y. v. Permanent Mission of India to the U.N.

Civil Procedure, Government Law, International Law, Property Law & Real Estate, Tax Law
In an action by New York City against certain foreign missions for unpaid property taxes, a denial of defendants' motion to dismiss is reversed where...

Phelps v. Orange County Assessment Appeals Bd. No. 1

Administrative Law, Government Law, Probate, Trusts & Estates, Property Law & Real Estate, Tax Law
In a trustee's challenge to a county assessor's reassessment of a shopping center complex held by the trust upon the death of an income beneficiary of...