all - Opinion Summaries

US v. Hall

Bankruptcy Law, Tax Law
In debtors' appeal from the district court's reversal of the bankruptcy court's order sustaining the IRS's objection to debtors' proposed...

Found. of Human Understanding v. US

Media Law, Tax Law, Tax-exempt Organizations
United States Court of Federal Claims' decision that a nonprofit organization did not qualify as a "church" under section 170(b)(1)(A)(i) of the...

Ocmulgee Fields, Inc. v. Comm'r of Int'l. Rev.

Administrative Law, Corporation & Enterprise Law, Property Law & Real Estate, Tax Law
In a petition for review of the tax court's determination that the taxpayer's like-kind exchange that interposed an intermediary between itself and a...

Estate of Stewart v. Comm'r. of Int'l. Rev.

Probate, Trusts & Estates, Tax Law
In an estate administrator's appeal from a judgment of the United States Tax Court holding that a 49% interest in a five-story New York house was...

US v. Ali

Criminal Law & Procedure, Evidence, Tax Law
Defendant's conviction for aiding and assisting in the preparation of false individual income tax returns is affirmed where: 1) the district court did...

Anuforo v. Comm'r of Internal Rev.

Government Law, Labor & Employment Law, Tax Law
In a challenge to penalties for incomplete tax payments imposed by the IRS, summary judgment for defendant is affirmed where: 1) even if the...

US v. Barr

Asset Forfeiture, Government Law, Tax Law
In the government's suit against defendant and his wife, seeking to foreclose a federal tax lien, created by the couple's debt for unpaid income...

In Re: Meyers

Bankruptcy Law, Tax Law
In Chapter 7 proceedings, district court's affirmance of a bankruptcy court's use of a mechanical system known as the "pro rata by days" method to...

Center for Fam. Med. v. US

Attorney's Fees, Civil Procedure, Education Law, Tax Law
In an action against the U.S., seeking a refund for Federal Insurance Contributions Act (FICA) taxes the Internal Revenue Service (IRS) assessed and...

Kovacs v. US

Bankruptcy Law, Civil Procedure, Government Law, Tax Law
In a taxpayer's suit against the United States seeking to recover damages resulting from the Internal Revenue Service (IRS), claiming violation of the...