(U.S. 2d Cir., Administrative Law, Tax Law) In an appeal from a decision by the tax court finding that capital contributions petitioners made to two S corporations could not be treated as “tax-exempt income” to the corporations for the purpose of increasing petitioners’ bases in loans they made to the corporations, and that petitioners could [...]
(U.S.S.C., Civil Procedure, Constitutional Law, Oil & Gas Law, Tax Law) In an action by independent natural gas marketers (IMs) who offered to sell natural gas to Ohio consumers against the Ohio Tax Commissioner (Commissioner), alleging discriminatory taxation of IMs and their patrons in violation of the Commerce and Equal Protection Clauses, the Sixth Circuit’s [...]
(U.S.S.C., Civil Procedure, Constitutional Law, Oil & Gas Law, Tax Law) In an action by independent natural gas marketers (IMs) who offered to sell natural gas to Ohio consumers against the Ohio Tax Commissioner (Commissioner), alleging discriminatory taxation of IMs and their patrons in violation of the Commerce and Equal Protection Clauses, the Sixth Circuit’s [...]
(U.S. 7th Cir., Criminal Law & Procedure, Evidence, Tax Law, White Collar Crime) Conviction of defendant for conspiracy to defraud the United States and for filing false income tax returns is affirmed as the evidence at trial was sufficient to find defendant guilty of the charged offenses beyond a reasonable doubt
(U.S. 6th Cir., Government Law, Tax Law, Transportation) In plaintiff’s suit for a refund of $119,302 in heavy-truck excise taxes it paid the IRS for the first quarter of 2004, related to the sale of certain models of coal-hauler dump trucks, grant of defendant-government’s motion for summary judgment on plaintiff’s claim and on its counterclaim [...]
(U.S. 6th Cir., Government Law, Tax Law, Transportation) In plaintiff’s suit for a refund of $119,302 in heavy-truck excise taxes it paid the IRS for the first quarter of 2004, related to the sale of certain models of coal-hauler dump trucks, grant of defendant-government’s motion for summary judgment on plaintiff’s claim and on its counterclaim [...]
(U.S. 2d Cir., Civil Procedure, Commercial Law, Debt Collection, Government Law, Labor & Employment Law, Tax Law) In a complaint-in-intervention by the U.S. seeking unpaid employment taxes from defendant, under New York Lien Law sections 70-79a (Article 3-A), dismissal of the complaint is affirmed where Article 3-A’s requirement that there be no prior pending Article [...]
(N.Y., Criminal Law & Procedure, Government Law, Indian Law, Property Law & Real Estate, Tax Law) In an action by an Indian tribe against the Sheriffs and District Attorneys of Cayuga and Seneca counties, claiming that plaintiff was under no obligation to collect and transmit sales taxes on the cigarettes it sold to consumers in [...]
(U.S. Fed. Cir., Administrative Law, Corporation & Enterprise Law, Government Law, Tax Law) In taxpayers’ action for administrative refund claims with the IRS, arising from the IRS’ investigation and subsequent issuance of Notices of Final Partnership Administrative Adjustment, relating to a number of limited partnerships managed by a corporation that promoted tax shelter partnerships during [...]
(U.S. 7th Cir., Civil Procedure, Criminal Law & Procedure, Evidence, Tax Law) In a pro se defendant’s pleading filed in the district court, captioned “replevin,” seeking return of his property seized by an IRS agent during execution of a search warrant, district judge’s dismissal on the ground that it was “equivalent” to the Rule 41(g) [...]