all - Opinion Summaries

MeadWestvaco Corp. v. Illinois Dep't of Revenue

Constitutional Law, Corporation & Enterprise Law, Government Law, M&A, Tax Law
In a case raising the issue of whether Illinois constitutionally taxed an apportioned share of the capital gain realized by Mead, an out-of-state...

US v. Clintwood Elkhorn Mining Co.

Administrative Law, Civil Procedure, Constitutional Law, Government Law, Tax Law
The plain language of 26 U.S.C. sections 7422(a) and 6511 requires a taxpayer seeking a refund for a tax assessed in violation of the Export Clause,...

USA Choice Internet Servs., LLC v. US

Communications Law, Cyberspace Law, Government Law, Tax Law
An order granting plaintiff-ISP a refund of communications excise taxes paid from January 1999 through April 2002 on various communication services...

Munaco v. US

Debt Collection, Government Law, Property Law & Real Estate, Tax Law
In a tax refund case arising after plaintiff paid the federal government $326,061.34 to satisfy a federal tax lien placed on real property he owned in...

Wheeler v. Comm'r of Internal Revenue

Civil Procedure, Sanctions, Tax Law
In an appeal from an order and decision of the tax court assessing a deficiency in petitioner's income tax for a tax year, assessing an addition to...

Tualatin Valley Builders Supply, Inc. v. US

Administrative Law, Corporation & Enterprise Law, Government Law, Tax Law
The Internal Revenue Service (IRS) acted within its statutory authority when it promulgated Revenue Procedure 2002-40, which outlined procedures for...

Carlisle v. Curtis, Mallet-Prevost, Colt & Mosle, LLP

Contracts, Dispute Resolution & Arbitration, Injury & Tort Law, Securities Law, Tax Law
In an action arising from plaintiffs' liabilities to the IRS for their participation in investments later found to be an abusive tax shelter, denial...

Ballard v. Comm'r of Internal Revenue

Criminal Law & Procedure, Evidence, Tax Law
In a tax case concerning a taxpayer's alleged fraudulent failure to report and pay taxes for income earned through a kickback scheme, a tax court's...

Nufarm America's, Inc. v. US

Commercial Law, Constitutional Law, International Trade, Tax Law
19 C.F.R. section 181.53, a deferred duty regulation, does not violate the Export Clause, or Article I, Section 9, Clause 5 of the United States...

US v. Ellis

Criminal Law & Procedure, Sentencing, Tax Law
Imposition of a fine for income tax evasion is affirmed where: 1) fines are not subject to the rule that a district court must establish a payment...