all - Opinion Summaries

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Description Date Docket #
US v. Bolton
United States Fifth Circuit
Criminal Law & Procedure, Tax Law, Sentencing
Affirmed the convictions and sentences of a husband and wife in connection with attempted tax evasion and filing false tax returns. 		10/18/2018 17-60502
Perry v. Coles County, Illinois
United States Seventh Circuit
Tax Law, Constitutional Law
Affirmed the dismissal of taxpayers' suit alleging that a county government imposed a disproportionate tax on commercial and industrial properties in... 		10/11/2018 17-3615
Harrington v. Berryhill
United States Seventh Circuit
Government Benefits, Tax Law, Attorney's Fees
Declined to hear a challenge to Treasury Offset Program regulations. A law firm ended up with nothing in legal fees because the government... 		10/10/2018 17‐3179
Glovis America, Inc. v. County of Ventura
California Court of Appeal
Property Law & Real Estate, Military Law, Tax Law
Held that a vehicle inspection company that leased land from the U.S. Navy failed to demonstrate that county tax authorities overvalued its leasehold... 		10/10/2018 B286538
Exelon Corp. v. Commissioner of Internal Revenue
United States Seventh Circuit
Tax Law
Affirmed the U.S. Tax Court's ruling that an energy company was liable for a deficiency of more than $400 million for certain previous tax years, and... 		10/03/2018 17-2964
Paradise Irrigation District v. Commission on State Mandates
California Court of Appeal
Tax Law, Water Law
Held that local water districts were not entitled to be reimbursed by the state for the cost of complying with unfunded state mandates to improve... 		10/01/2018 C081929
Bunzl Distribution USA Inc. v. Franchise Tax Board
California Court of Appeal
Tax Law
Affirmed that a multinational corporation owed $1.4 million in 2005 California state taxes. Rejected the corporation's contention that the Franchise... 		09/28/2018 A137887
Estate of McKelvey v. Commissioner of Internal Revenue
United States Second Circuit
Tax Law
Reversed a decision of the Tax Court, in a case where the Internal Revenue Service claimed that a taxpayer's estate owed $41 million in back taxes for... 		09/26/2018 17‐2554
Rubin v. US
United States Ninth Circuit
Tax Law
Revived a taxpayer's claims for a refund for certain past tax years, concluding that he satisfied the requirement that the shareholder of an S... 		09/24/2018 16-56633
Harley-Davidson, Inc. v. Franchise Tax Bd.
California Court of Appeal
Tax Law, Constitutional Law
Held that the California Franchise Tax Board's tax scheme did not violate the Commerce Clause by providing a benefit to intrastate enterprises not... 		09/14/2018 D071669

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