all - Opinion Summaries

Interworks Sys. Inc. v. Merchant Fin. Corp.

Civil Procedure, Commercial Law, Debt Collection, Government Law, Labor & Employment Law, Tax Law
In a complaint-in-intervention by the U.S. seeking unpaid employment taxes from defendant, under New York Lien Law sections 70-79a (Article 3-A),...

Cayuga Indian Nation v. Gould

Criminal Law & Procedure, Government Law, Indian Law, Property Law & Real Estate, Tax Law
In an action by an Indian tribe against the Sheriffs and District Attorneys of Cayuga and Seneca counties, claiming that plaintiff was under no...

Prati v. US

Administrative Law, Corporation & Enterprise Law, Government Law, Tax Law
In taxpayers' action for administrative refund claims with the IRS, arising from the IRS' investigation and subsequent issuance of Notices of Final...

Stuart v. Rech

Civil Procedure, Criminal Law & Procedure, Evidence, Tax Law
In a pro se defendant's pleading filed in the district court, captioned "replevin," seeking return of his property seized by an IRS agent during...

Old West Annuity & Life Ins. Co. v. Apollo Grp.

Bankruptcy Law, Corporation & Enterprise Law, Property Law & Real Estate, Tax Law
In the government's appeal from the district court's allocation of surplus proceeds from the sale of real property in a foreclosure action, the order...

In re Hundley

Bankruptcy Law, Civil Procedure, Tax Law
In bankruptcy proceedings, involving a dispute over ownership of a tax refund between a non-debtor spouse and the bankruptcy estate's trustee, the...

US v. Moskowitz, Passman & Edelman

Corporation & Enterprise Law, Labor & Employment Law, Sanctions, Tax Law
In an action by the U.S. to enforce a tax levy against defendant law firm, judgment for the U.S. is affirmed where the firm was obligated by the IRS's...

Batt v. City and County of San Francisco

Administrative Law, Government Law, Tax Law
In plaintiff's claim against the City and County of San Francisco that it improperly required hoteliers to apply the City's hotel tax to parking...

Koch Indus., Inc. v. US

Construction, Corporation & Enterprise Law, Government Contracts, Tax Law
In the government's appeal from the district court's order holding that plaintiff was permitted to use the percentage-of-completion method of...

Oneida Indian Nation v. Madison Cty.

Civil Procedure, Government Law, Indian Law, Property Law & Real Estate, Tax Law
In an action by the Oneida Indian Nation of New York (the "OIN") against Madison and Oneida Counties to enjoin them from foreclosing on OIN-owned...