all - Opinion Summaries

Schell v. US

Administrative Law, Civil Procedure, Government Law, Tax Law
Court of federal claims' dismissal of plaintiffs-taxpayers' complaint that the IRS unlawfully denied their claim for a tax refund, involving an...

Louisville/Jefferson County Metro Gov't v. Hotels.com, LP

Civil Procedure, Commercial Law, Cyberspace Law, Government Law, Tax Law
In an action against Hotels.com and various other online travel companies claiming that they are violating local tax ordinances by failing to pay a...

Haag v. US

Asset Forfeiture, Bankruptcy Law, Civil Procedure, Government Law, Tax Law
In an action by the government against defendant-taxpayers to reduce to judgment federal income tax liabilities, dismissal of defendants' claims of...

CNG Transmission Mgmt. VEBA v. US

Administrative Law, Government Law, Labor & Employment Law, Tax Law
In petitioner's claim that it was not obligated to pay tax on its investment income because it had spent that income on member benefits during the...

Schoenberg v. County of Los Angeles

Administrative Law, Civil Procedure, Government Law, Property Law & Real Estate, Tax Law
In plaintiff's action against the county to reduce the tax assessment on his residential property, dismissal of the action is affirmed where: 1)...

Kanter v. Comm'r of Internal Revenue

Administrative Law, Government Law, Tax Law
In a case begun in 1986, now involving the estate of a well-known tax attorney, seeking review of the Commissioner of Internal Revenue's determination...

City of Anaheim v. Sup. Ct.

Administrative Law, Commercial Law, Constitutional Law, Cyberspace Law, Government Law, Tax Law
In proceedings arising from city's imposition of a "transient occupancy tax" against a number of online travel companies (OTC) in the collective...

O'Rourke v. US

Bankruptcy Law, Evidence, Tax Law
In an appeal from a bankruptcy court's order denying debtors' objection to a claim by the IRS, the order is affirmed where: 1) the bankruptcy court's...

US v. McElroy

Criminal Law & Procedure, Evidence, Government Law, Sentencing, Tax Law, White Collar Crime
Defendants' sentence and conviction for conspiring to defraud the US of employment and income taxes and to commit insurance fraud by use of the mails...

New York Guangdong Fin. Inc. v. Comm'r. of Int'l. Rev.

Corporation & Enterprise Law, International Law, International Trade, Tax Law
In an appeal from a tax court's judgment sustaining in part the Commissioner of Internal Revenue's notice of deficiency for withholding tax...