(U.S. 11th Cir., Bankruptcy Law, Corporation & Enterprise Law, Property Law & Real Estate, Tax Law) In the government’s appeal from the district court’s allocation of surplus proceeds from the sale of real property in a foreclosure action, the order is affirmed where: 1) the district court correctly concluded that Florida law supplied the pertinent [...]
(U.S. 1st Cir., Bankruptcy Law, Civil Procedure, Tax Law) In bankruptcy proceedings, involving a dispute over ownership of a tax refund between a non-debtor spouse and the bankruptcy estate’s trustee, the question of whether a non-debtor spouse is entitled to a portion of a prepetition tax refund, where the parties filed a joint return and [...]
(U.S. 2d Cir., Corporation & Enterprise Law, Labor & Employment Law, Sanctions, Tax Law) In an action by the U.S. to enforce a tax levy against defendant law firm, judgment for the U.S. is affirmed where the firm was obligated by the IRS’s continuing levy on the partner’s “salary,” 26 U.S.C. section 6331(e), to surrender [...]
(Cal. App., Administrative Law, Government Law, Tax Law, Travel & Leisure) In plaintiff’s claim against the City and County of San Francisco that it improperly required hoteliers to apply the City’s hotel tax to parking charges, challenging the validity of the administrative regulation that required collection on the grounds that it was not a proper [...]
(U.S. 2d Cir., Civil Procedure, Government Law, Indian Law, Property Law & Real Estate, Tax Law) In an action by the Oneida Indian Nation of New York (the “OIN”) against Madison and Oneida Counties to enjoin them from foreclosing on OIN-owned property for non-payment of taxes, summary judgment for plaintiff is affirmed where the OIN [...]
(U.S. 10th Cir., Construction, Corporation & Enterprise Law, Government Contracts, Tax Law) In the government’s appeal from the district court’s order holding that plaintiff was permitted to use the percentage-of-completion method of accounting under 26 U.S.C. section 460 to report $62 million in income received from the State of New Mexico for warranting a State [...]
(U.S. 1st Cir., Civil Procedure, Corporation & Enterprise Law, Professional Malpractice, Tax Law) In plaintiff’s suit against its former accounting firm alleging that the firm’s negligent tax advice caused plaintiff to incur unnecessary penalties and interest, district court’s judgment is affirmed in its entirety, including that district court’s fact-finding underlying the Chapter 93A verdict and [...]
(U.S. 1st Cir., Civil Procedure, Corporation & Enterprise Law, Professional Malpractice, Tax Law) In plaintiff’s suit against its former accounting firm alleging that the firm’s negligent tax advice caused plaintiff to incur unnecessary penalties and interest, district court’s judgment is affirmed in its entirety, including that district court’s fact-finding underlying the Chapter 93A verdict and [...]
(U.S. 9th Cir., Gaming Law, Indian Law, Tax Law) In the State of California’s appeal from the district court’s holding that the state violated the Indian Gaming Regulatory Act (IGRA), which provided that a state must negotiate in good faith with its resident Native American tribes to reach compacts concerning casino-style gaming on Native American [...]
(U.S. 9th Cir., Gaming Law, Indian Law, Tax Law) In the State of California’s appeal from the district court’s holding that the state violated the Indian Gaming Regulatory Act (IGRA), which provided that a state must negotiate in good faith with its resident Native American tribes to reach compacts concerning casino-style gaming on Native American [...]