all - Opinion Summaries

Mayer v. L&B Real Estate

Civil Procedure, Property Law & Real Estate, Tax Law
In an action to quiet title brought after plaintiffs learned that a portion of certain commercial property they owned had been sold at a tax sale, a...

Tracfone Wireless, Inc. v. City of Los Angeles

Civil Procedure, Communications Law, Government Law, Tax Law
In an action arising after a county-defendant refused a phone company's request for a refund of use taxes paid on services which were allegedly tax...

US v. Gustafson

Criminal Law & Procedure, Evidence, Tax Law
Conviction on charges of income tax evasion is affirmed where the district court: 1) did not err in excluding some of defendants' documentary evidence...

Texaco Inc. v. US

Oil and Gas Law, Tax Law
In a tax case in which Texaco sought a tax refund of over $100 million under 26 U.S.C. section 1341(a) because it was required to pay out, pursuant to...

Wheeler v. Comm'r of Internal Revenue

Civil Rights, Sanctions, Tax Law
Judgment against petitioner assessing various deficiencies and fees for underpayment of taxes, as well as for advancing frivolous and groundless...

In the Matter of Mill Creek Phase 1 Staten Island Bluebelt Sys.

Debt Collection, Property Law & Real Estate, Tax Law
The interest due and owing on a subject tax lien continues to accrue at the interest rate of 18%, pursuant to Administrative Code sections 11-224 and...

Bridge v. Phoenix Bond & Indem. Co.

Civil Procedure, Criminal Law & Procedure, Government Law, Injury & Tort Law, Property Law & Real Estate, Tax Law
A plaintiff asserting a Racketeer Influenced and Corrupt Organizations Act (RICO) claim predicated on mail fraud need not show, either as an element...

Empress Casino Joliet Corp. v. Giannoulias

Gaming Law, Tax Law
Summary judgment for plaintiffs holding that Public Act 94-804 which imposes for a two year period a 3 per cent surchanrge on the four riverboat...

U.S. v. Dedman

Constitutional Law, Criminal Law & Procedure, Family Law, Sentencing, Tax Law
In a prosecution arising from a marriage between defendant's adopted daughter/cousin and defendant's adoptive father as part of a plan to collect his...

Dep't of Revenue of Kentucky v. Davis

Commercial Law, Constitutional Law, Government Law, Tax Law
In the context of states/subdivisions' exemption of interest on their own bonds from their state income taxes, which are imposed on bond interest from...