all - Opinion Summaries

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

Administrative Law, Civil Procedure, Corporation & Enterprise Law, Tax Law
In a taxpayer's appeal from a tax court's dismissal of his claim for relief from joint and several tax liability with his spouse under 26 U.S.C....

Chrysler Corp. v. US

Administrative Law, Government Law, International Trade, Tax Law, Transportation
Judgment of the United States Court of International Trade upholding a denial by United States Custom and Border Protection of a refund on the Harbor...

Petaluma FX Partners, LLC v. Comm'r of IRS

Administrative Law, Corporation & Enterprise Law, Tax Law
In taxpayer-partnership's appeal from a tax court's decision that it had jurisdiction over several partnership-level determinations regarding the...

Erwin v. US

Civil Procedure, Corp. Governance, Corporation & Enterprise Law, Government Law, Tax Law
District court's imposition of personal liability on defendant for payroll withholding taxes owed by a company, where he owned a one-third interest...

US v. Yip

Criminal Law & Procedure, Sentencing, Tax Law
Defendant's tax fraud conviction is affirmed where: 1) the district court properly included defendant's unpaid state taxes in the tax loss computation...

US v. Farr

Criminal Law & Procedure, Tax Law
In a tax evasion prosecution, a denial of defendant's motion to dismiss the indictment is affirmed where: 1) a prior reversal for constructive...

Hostar Marine Transp. Sys., Inc. v. I.R.S.

Administrative Law, Civil Procedure, Remedies, Tax Law, Transportation
In plaintiff's action against the United States Department of Internal Revenue Service seeking a refund of federal excise taxes plus interest,...

Priceline.com Inc. v. City of Anaheim

Administrative Law, Civil Procedure, Cyberspace Law, Ethics & Professional Responsibility, Government Law, Tax Law
In plaintiff's petition for writ of mandamus seeking to compel the City of Anaheim to litigate tax assessment proceedings without the assistance of...

Sanchez v. Aerovias de Mexico, S.A.

Class Actions, Contracts, Tax Law, Transportation
In a class action challenging an airline's collection of a tourism tax for the Mexican government from which plaintiffs were exempt, summary judgment...

US v. Aaron

Criminal Law & Procedure, Evidence, Tax Law
Defendant's conviction for making and subscribing a false document when he provided a false Social Security number on at least 965 W-2Gs that were...