all - Opinion Summaries

Estate of Schneider v. Finmann

Injury & Tort Law, Probate, Trusts & Estates, Professional Malpractice, Tax Law
In a legal malpractice action alleging that defendants negligently advised decedent to transfer, or failed to advise decedent not to transfer, an...

In re: Gordon

Administrative Law, Tax Law
In tax review proceedings against the Town of Esopus, its Assessor, and its Board of Assessment Review to challenge the taxable assessed value of...

Stobie Creek Inv. LLC. v. US

Administrative Law, Corporation & Enterprise Law, Evidence, Government Law, Tax Law
In a tax refund suit involving the "Son of BOSS" tax shelter, Court of Federal Claims' decision upholding the Notices of Final Partnership...

Lantz v. Comm'r of Internal Revenue

Family Law, Tax Law
Tax Court's judgment invalidating the two-year deadline that the Treasury has imposed on claims under section 6015(f), and thus reversing the IRS's...

Strategic Hous. Fin. Corp. of Travis County v. US

Administrative Law, Civil Procedure, Government Law, Tax Law
In plaintiff's suit against the U.S. to recover its arbitrage rebate, the order of the U.S. Court of Federal Claims (CFC) dismissing the suit for lack...

Nathel v. Comm'r. of Int'l. Rev.

Administrative Law, Tax Law
In an appeal from a decision by the tax court finding that capital contributions petitioners made to two S corporations could not be treated as...

Levin v. Commerce Energy, Inc.

Civil Procedure, Constitutional Law, Oil and Gas Law, Tax Law
In an action by independent natural gas marketers (IMs) who offered to sell natural gas to Ohio consumers against the Ohio Tax Commissioner...

Glendale Redevelopment Agency v. County of Los Angeles

Administrative Law, Government Law, Property Law & Real Estate, Tax Law
In a petition for writ of mandate by community redevelopment agencies seeking an order that county accept their revised Statement of Indebtedness...

US v. Kruse

Criminal Law & Procedure, Evidence, Tax Law, White Collar Crime
Conviction of defendant for conspiracy to defraud the United States and for filing false income tax returns is affirmed as the evidence at trial was...

Worldwide Equip., Inc. v. US

Government Law, Tax Law, Transportation
In plaintiff's suit for a refund of $119,302 in heavy-truck excise taxes it paid the IRS for the first quarter of 2004, related to the sale of certain...