all - Opinion Summaries

First American Title Ins. Co. v. Combs

Constitutional Law, Insurance Law, Tax Law
In a suit challenging the constitutionality of Texas' retaliatory tax on insurance companies, summary judgment against petitioners is affirmed where:...

US v. Wealth & Tax Advisory Servs., Inc.

Civil Procedure, Tax Law
In a tax case, an order denying the government's petition to enforce a summons issued by the IRS is reversed where: 1) a 29-page "draft opinion...

S&M Brands, Inc. v. Cooper

Civil Rights, Government Law, Tax Law
In an action involving the Tennessee's Attorney General's enforcement of an amended escrow provision in the Master Settlement Agreement between...

US v. Mendoza

Criminal Law & Procedure, Tax Law
A conviction for subscribing to a false income tax return is reversed and remanded due to a violation of defendant's Sixth Amendment speedy-trial...

Lewis v. Cir.

Sanctions, Tax Law
Tax Court's decision against plaintiff based on a failure to file a timely return, failure to timely pay the amount of tax shown on a federal income...

Bay Area Cellular Tel. Co. v. City of Union City

Constitutional Law, Public Utilities, Tax Law
A fee imposed on telephone lines by a city to fund its 911 emergency communication is a "special tax" which must be approved by two-thirds of the...

BB&T Corp. v. U.S.

Tax Law, Tax-exempt Organizations
In a suit against the government for a tax refund originating from a "lease-in/lease-out" (LILO) transaction, summary judgment for the government is...

Korean Air Lines Co., LTD v. County of Los Angeles

Attorney's Fees, Property Law & Real Estate, Tax Law, Transportation
A judgment awarding plaintiff a refund of certain property taxes and a post-judgment attorney's fees order are reversed and remanded where plaintiff...

In the Matter of Steel Los III/Goya Foods, Inc. v. Bd. of Assessors of County of Nassau

Administrative Law, Property Law & Real Estate, Securities Law, Tax Law
Nassau County Administrative Code (NCAC) section 6-26.0(b)(3)(c) applies to "payments-in-lieu-of-taxes" (PILOT payments), thus making deficits...

Shinyei Corporation of America v. U.S.

Administrative Law, Commercial Law, International Trade, Tax Law
In litigation before the circuit court a second time involving anti-dumping duties owed by plaintiff, the Court of International Trade's dismissal of...