all - Opinion Summaries

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Description Date Docket #
South Dakota v. Wayfair
United States Supreme Court
Constitutional Law, Government Law, Tax Law
Vacated and remanded. Sellers of goods and services are required to collect and remit sales taxes to the State, but if the Seller does not have a... 		06/21/2018 17-494
Internal Revenue Service v. Murphy
United States First Circuit
Tax Law, Bankruptcy Law, Civil Procedure
Affirming that an employee of the Internal Revenue Service willfully violated an order from the bankruptcy court discharging the debts of a... 		06/07/2018 17-1601P.01A
WMI Holdings Corp. v. US
United States Federal Circuit
Tax Law, Corporation & Enterprise Law
Affirming the US Court of Federal Claims dismissal of a company's action seeking refunds for losses and deductions its predecessor company allegedly... 		06/04/2018 17-1944
Spireas v. Commissioner of Internal Revenue
United States Third Circuit
Tax Law, Intellectual Property, Patent
Affirming the Tax Court's agreement with the Commissioner of the Internal Revenue Service holding that patent royalties were ordinary income, rather... 		06/01/2018 17-1084
Reid v. City of San Diego
California Court of Appeal
Tax Law, Civil Procedure
Affirming the trial court's grant of demurrer to the defense on statute of limitations and other grounds in a putative class action suit alleging an... 		05/25/2018 D072493
Delano Farms Company v. California Table Grape Commission
California Court of Appeal
Tax Law, Constitutional Law, Agriculture
Affirming the Court of Appeals rejection of plaintiff exceptional grape producers' challenge to the Ketchum Act and the activities of the California... 		05/24/2018 S226538
Delano Farms Company v. California Table Grape Commission
Supreme Court of California
Tax Law, Constitutional Law, Agriculture
Affirming the Court of Appeals rejection of plaintiff exceptional grape producers' challenge to the Ketchum Act and the activities of the California... 		05/24/2018 S226538
In Re Marriage of Linda M. and Bryan Marshall
California Court of Appeal
Civil Procedure, Family Law, Tax Law
Affirming the judgment that a capital gains tax liability was community debt despite an Internal Revenue Service innocent spouse determination that... 		05/18/2018 G053897
Webb v. City of Riverside
California Court of Appeal
Tax Law, Civil Procedure, Public Utilities
Affirming the dismissal of a verified petition for writ of mandate complaining about a city's transfer of additional revenue from electric utility... 		05/11/2018 D073449
Larson v. US
United States Second Circuit
Civil Procedure, Constitutional Law, Administrative Law, Tax Law
Affirming a district court judgment dismissing a complaint in a suit seeking the review of an Internal Revenue Service assessment of $160 million in... 		04/25/2018 17-503

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