all - Opinion Summaries

Wright v. Everson

Administrative Law, Government Law, Tax Law
In matter in which IRS-registered unenrolled tax preparer-plaintiff challenged the validity of 31 C.F.R. section 10.7(c)(1)(viii) claiming that it...

US v. Bedford

Criminal Law & Procedure, Evidence, Tax Law, White Collar Crime
A conviction for conspiracy arising from defendant's tax preparation business, which prepared returns for clients of a company involved in a tax fraud...

Ventas Finance I, LLC v. California Franchise Tax Board

Commercial Law, Constitutional Law, Remedies, Tax Law
Judgment ordering defendant-tax board to refund plaintiff company an amount it paid pursuant to former Revenue and Taxation Code section 17942 for the...

Edwards v. Arthur Andersen LLP

Contracts, Labor & Employment Law, Tax Law
Business and Professions Code section 16600 prohibits employee noncompetition agreements unless the agreement falls within a statutory exception....

Peck v. Cingular Wireless, LLC

Civil Procedure, Class Actions, Commercial Law, Communications Law, Consumer Protection Law, Contracts, Tax Law
In a class action lawsuit brought by a former employee against Cingular claiming, inter alia, it violated state law by passing a business and...

Rendall v. Comm'r of Internal Revenue

Banking Law, Securities Law, Tax Law
A decision assessing petitioners-taxpayers a deficiency of over $250,000 in their income tax is affirmed where: 1) the district court properly...

Kadillak v. Comm'r of Internal Revenue

Administrative Law, Securities Law, Tax Law
An individual taxpayer's Alternative Minimum Tax (AMT) capital losses are subject to the limitations in I.R.C. sections 172(d) and 1211(b), and...

Ordlock v. Comm'r of Internal Revenue

Family Law, Tax Law
A tax court's determination that wife is ineligible for a refund under 26 U.S.C. section 6015 for payments on her husband's tax debt paid from their...

Florida Dep't of Revenue v. Piccadilly Cafeterias, Inc.

Bankruptcy Law, Government Law, Tax Law
In the bankruptcy context, 11 U.S.C. section 1146(a)'s stamp-tax exemption does not apply to transfers made before a plan is confirmed under Chapter...

Florida Dep't of Revenue v. Piccadilly Cafeterias, Inc.

Bankruptcy Law, Government Law, Tax Law
In the bankruptcy context, 11 U.S.C. section 1146(a)'s stamp-tax exemption does not apply to transfers made before a plan is confirmed under Chapter...