all - Opinion Summaries

Thomas v. State of Rhode Island

Constitutional Law, Criminal Law & Procedure, Government Law, Indian Law, Tax Law
In a suit brought by members of an Indian tribe claiming that state officials violated their constitutional rights by arresting them without lawful...

Cheung, Inc. v. US

Administrative Law, Government Law, Remedies, Tax Law
In a case challenging the interest rate used in a wrongful levy award, the award is reversed and remanded where: 1) wrongful levies are treated like...

Acar v. Comm'r of Internal Revenue Serv.

Administrative Law, Securities Law, Tax Law
In a challenge to denial of a retroactive tax refund, summary judgment for the IRS is affirmed where: 1) to elect mark to market accounting treatment...

Univ. of Chicago Hosps. v. US

Administrative Law, Education Law, Government Law, Health Law, Labor & Employment Law, Tax Law
In an action by a hospital to recover FICA taxes paid on behalf of medical residents, denial of summary judgment for defendant is affirmed where the...

US v. Cavins

Criminal Law & Procedure, Evidence, Tax Law, White Collar Crime
Chiropractor's conviction for willfully attempting to evade and defeat payment of federal income tax is affirmed over claims that: 1) the indictment...

Bay County v. Town of Cedar Grove

Constitutional Law, Elections, Government Law, Tax Law
Two judgments validating tax-increment-financed bonds proposed for issuance by a town are affirmed where: 1) the town was not required to conduct two...

City of Parker v. State of Florida

Constitutional Law, Elections, Government Law, Tax Law
A judgment invalidating tax-increment-financed bonds proposed for issuance by a city is reversed in part and affirmed in part where: 1) the city was...

Strand v. Escambia County

Constitutional Law, Elections, Government Law, Tax Law
A judgment validating tax-increment-financed bonds proposed for issuance by a county is affirmed where: 1) the bonds to be issued did not constitute...

Mittal Steel Point Lisas Ltd. v. US

Antitrust & Trade Regulation, Commercial Law, International Trade, Tax Law
In an antidumping investigation, judgment of the Court of International Trade that less than fair value (LTFV) imports of steel wire rod from Trinidad...

US v. Blevins

Criminal Law & Procedure, Sentencing, Tax Law
Tax preparer's sentence for aiding in the preparation and filing of false tax returns is affirmed where, under the circumstances, the district court...