all - Opinion Summaries

Hoosier Energy Rural Elec. Coop., Inc. v. John Hancock Life Ins. Co.

Bankruptcy Law, Civil Procedure, Contracts, Remedies, Tax Law
In a dispute arising from a transaction between a co-op, insurer and a surety involving a leveraged lease of a power station over a 63-year period,...

Desmet v. Comm'r of Internal Revenue

Administrative Law, Corporation & Enterprise Law, Government Law, Tax Law
In a consolidated appeal of orders of the United States Tax Court assessing income deficiencies against former business partners engaged in an abusive...

Knudsen v. IRS

Agriculture, Bankruptcy Law, Tax Law
In the IRS's appeal from a bankruptcy court's order confirming debtors' Chapter 12 reorganization plan, the order is affirmed where: 1) a Chapter 12...

Township of Tinicum v. Dep't of Transp.

Administrative Law, Government Law, Tax Law, Transportation
A municipality's petition for review of the Department of Transportation's (DOT) order declaring its ordinance imposing tax on airlines every time one...

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

Probate, Trusts & Estates, Tax Law
In an appeal from a tax court's post-trial decision to adopt the Commissioner of Internal Revenue's computation of the taxpayer's estate tax...

Teruya Bros. v. Comm'r. of Int'l. Rev.

Property Law & Real Estate, Tax Law
In an appeal from a tax court's judgment denying nonrecognition treatment for the parties' like-kind real estate transactions, the order is affirmed...

Canandaigua Wine Co. v. County of Madera

Administrative Law, Civil Procedure, Property Law & Real Estate, Tax Law
Plaintiff's appeal from an order summarily adjudicating one of the three causes of action in its petition for writ of administrative mandate involving...

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

Tax Law
In a challenge to collection due process determinations issued by the IRS's Office of Appeals regarding plaintiff's tax obligations, summary judgment...

Franchise Tax Bd. v. Superior Court (Gonzales)

Civil Procedure, Tax Law
In a petition for a writ of mandamus overturning the trial court's denial of Petitioner Franchise Tax Board's motion to strike Respondent's jury trial...

US v. Hargrove

Constitutional Law, Criminal Law & Procedure, Tax Law
District court's denial of defendant's motion to dismiss mail fraud charges on the ground that the honest-services provision of 18 U.S.C. section 1346...