all - Opinion Summaries

WellPoint, Inc. v. Comm'r of Internal Revenue

Civil Procedure, Corporation & Enterprise Law, Insurance Law, M&A, Tax Law
Judgment of the Tax Court that plaintiff could not deduct from its taxable income either the amount it paid to the states or the legal expenses that...

Jade Trading, LLC v. US

Corporation & Enterprise Law, Government Law, Tax Law
In a petition for readjustment of the partnership items of petitioners' company, the decision of the Court of Federal Claims is affirmed in part,...

Xilinx, Inc. v. Comm'r. of Int'l. Rev.

Administrative Law, Corporation & Enterprise Law, Tax Law
In a tax court petition challenging the IRS's determination that, under the tax regulations in effect during tax years 1997, 1998 and 1999, related...

Vainisi v. Comm'r of Internal Revenue

Corporation & Enterprise Law, Government Law, Tax Law
The Tax Court's holding that the petitioners were entitled to deduct only 80 percent of the expense that their QSub bank had incurred in borrowing...

US v. St. Pierre

Criminal Law & Procedure, Evidence, Tax Law, White Collar Crime
Conviction of defendant for tax evasion and obstruction is affirmed where: 1) district court properly invoked the Rule 403 to exclude defendant's...

Service Employees Int'l. Union v. US

Administrative Law, Labor & Employment Law, Tax Law, Tax-exempt Organizations
In an appeal of the IRS's assessment of penalties for the late filing of a return, a district court's order reducing the assessed penalty is reversed...

Grotenhuis v. County of Santa Barbara

Administrative Law, Civil Procedure, Corporation & Enterprise Law, Property Law & Real Estate, Tax Law
Following a county's denial of trustee-plaintiff's appeal for an assessment reduction and tax refund, the trial court's tax refund judgment in favor...

Duffie v. US

Civil Procedure, Tax Law
In an action seeking a tax refund, summary judgment for the government is affirmed for the reasons stated by the district court, namely, that: 1)...

Hesse v. Sprint Corp.

Civil Procedure, Class Actions, Communications Law, Consumer Protection Law, Tax Law
In a class action alleging that defendant Sprint Corp. unlawfully collected a Washington state tax from Washington customers, summary judgment for...

Mike v. Franchise Tax Bd.

Gaming Law, Government Law, Indian Law, Tax Law
In an action by the Franchise Tax Board (FTB) to collect income tax from petitioner, an American Indian, for receiving more than $385,000 as her per...