all - Opinion Summaries

Lowenberg v. City of Dallas

Administrative Law, Government Law, Tax Law
In a case seeking recovery of fees paid on commercial buildings for fire protection services as an unlawful occupation tax from the City of Dallas, a...

Estate of Claeyssens

Constitutional Law, Probate, Trusts & Estates, Tax Law
In a case involving estate or inheritance tax, an order denying an executrix's petition to refund fees imposed pursuant to Government Code sections...

First Am. Title Ins. Co. v. US

Civil Procedure, Tax Law
In a third party challenge by title insurers to a tax assessment and lien on an earlier owner's property, dismissal of the suit is affirmed where 28...

California Logistics, Inc. v. State of California

Civil Procedure, Constitutional Law, Labor & Employment Law, Tax Law
In a case involving tension between the application of collateral estoppel to "pay first, litigate later" rule under section 32 of article XIII of the...

US v. Nolen

Criminal Law & Procedure, Sentencing, Tax Law
A sentence imposed on a limited remand is affirmed but remanded for reconsideration of restitution, and the circuit court clarifies upon the...

CSX Transp., Inc. v. State Bd. of Equalization

Administrative Law, Civil Procedure, Evidence, Property Law & Real Estate, Tax Law, Transportation
On remand from the Supreme Court which reversed the circuit court's prior decision in the matter, the district court's judgment is affirmed in part,...

In the Matter of Disney Enters., Inc. v. Tax Appeals Tribunal of the State of New York

Commercial Law, Constitutional Law, Corporation & Enterprise Law, Media Law, Tax Law
In an action challenging the validity, under federal law, of New York's franchise tax apportionment formula, a finding that Disney's business...

AGFA Corp. v. US

Administrative Law, International Trade, Tax Law
A decision finding that Customs properly classified imported metal plates coated with a photosensitive emulsion under a particular subheading of the...

In the Matter of Town of Rye v. NY State Bd. of Real Property Servs.

Administrative Law, Civil Procedure, Government Law, Property Law & Real Estate, Tax Law
Dismissal of an action brought by a town and taxpayers challenging defendant-Board's decision not to establish a segment-special equalization rate for...

Trans-Serve, Inc. v. US

Government Law, Labor & Employment Law, Tax Law
In an action brought by plaintiff disputing the amount of federal employment taxes that it owes for certain tax years, a judgment against plaintiff is...