all - Opinion Summaries

US v. Clarke

Criminal Law & Procedure, Sentencing, Tax Law
Defendant's tax fraud conviction is affirmed, where: 1) there was no showing that African-Americans were excluded from the jury pool; 2) there was...

Minton v. Comm'r of Int. Rev.

Corporation & Enterprise Law, Tax Law
In an appeal from a tax court deficiency judgment, the judgment is affirmed, where the taxpayer asserted that her corporation created a second class...

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

Tax Law
In an action involving executive compensation, tax court's ruling against plaintiff is reversed where: 1) plaintiff's compensation to CEO was not...

US v. Boulware

Corporation & Enterprise Law, Criminal Law & Procedure, Tax Law
Defendant's tax evasion conviction is affirmed, where the District Court properly denied Defendant's request for a "return of capital" instruction...

US v. Miller

Criminal Law & Procedure, Sentencing, Tax Law
Order revoking defendant's supervised release and sentence for failure to file employment-tax returns or pay employment taxes is affirmed where: 1)...

US v. Miller

Criminal Law & Procedure, Sentencing, Tax Law
In a proceeding to revoke defendant's supervised release, district court's revocation order and sentence is affirmed where: 1) the court did not err...

Cambridge v. US

Contracts, Tax Law
In a dispute over a reward, Court of Federal Claims' grant of government's motion to dismiss for failure to state a claim is affirmed where plaintiff...

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

Civil Procedure, Tax Law
In an appeal from a Tax Court deficiency judgment, judgment for the IRS is affirmed, where prior criminal proceedings against Plaintiff did not have a...

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

Tax Law
In an action seeking a refund of tax penalties for gross valuation overstatements under 26 U.S.C. section 6662, the Tax Court's judgment is affirmed...

US v. Detroit Med. Ctr.

Labor & Employment Law, Tax Law
In a suit by the U.S. to collect FICA taxes from Defendant hospital, judgment for Plaintiff is affirmed in part where stipends received by medical...