all - Opinion Summaries

Ardon v. City of LA

Class Actions, Communications Law, Government Law, Tax Law
In a class action seeking a refund of the City of LA's telephone users tax, trial court order striking his class action allegations is affirmed where:...

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

Labor & Employment Law, Tax Law
In an action in Tax Court concerning deductions claimed by Petitioner for its employee stock options, judgment for Petitioner is reversed where...

Radioshack Corp. v. US

Civil Procedure, Communications Law, Tax Law
In an action seeking refund of the Federal Communications Excise Tax, the Court of Federal Claims judgment is affirmed where the court properly...

Air China Ltd. v. San Mateo County

International Law, Property Law & Real Estate, Tax Law
In a dispute involving the collection and assessment of taxes, trial court's grant of summary judgment for defendant is affirmed where: 1) defendant...

Klamath Strategic Inv. Fund v. US

Corp. Governance, Corporation & Enterprise Law, Tax Law
In an action for tax readjustment of partnership items, the District Court's readjustment order is affirmed in part, where the evidence supported the...

Thornton v. Graphic Comms. Conf.

Administrative Law, ERISA, Labor & Employment Law, Tax Law
In an ERISA action alleging that Defendant-Union violated ERISA's anti-cutback rule by rescinding an increase of retirement benefits, summary judgment...

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

Attorney's Fees, Tax Law
In an appeal from the Tax Court's denial of attorney's fees to Petitioner-Taxpayer, who successfully challenged a deficiency notice issued to him by...

Loeffler v. Target Corp.

Tax Law
Trial court order sustaining defendant's demurrers and entering judgment in favor of defendant is affirmed where California Constitution Art. XIII,...

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

Civil Procedure, Property Law & Real Estate, Tax Law
The denial of Petitioners' petition to redetermine their tax amount is affirmed, where: 1) the conversion of bankruptcy proceedings during the...

Aectra Refining and Mktg., Inc. v. US

International Trade, Tax Law
In a dispute involving a refund from United States Customs and Border Protection of import taxes and fees, Court of International Trade's rejection of...