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Name Category Published
U.S. v. Nipper
Order 		Taxation Apr. 4, 2001
Rountree Cotton Co. Inc. v. Commissioner of Internal Revenue
Order 		Taxation Apr. 3, 2001
Gitlitz v. Commissioner of IRS
Shareholders of insolvent S corporation must pass through discharged debt, increase corporate bases and deduct losses before attribute reduction can occur. 		Taxation Mar. 21, 2001
Keeler v. Commissioner of Internal Revenue
Investor is not entitled to tax deductions from securities trading program specifically designed to defer tax liability. 		Taxation Mar. 21, 2001
Director of Revenue of Missouri v. CoBank ACB
Banks for cooperatives, created by Farm Credit Act, are subject to state income taxation. 		Taxation Mar. 21, 2001
Gumataotao v. Director of Dept. of Revenue and Taxation
Government of Guam may tax Guam residents on interest earned from United States bonds. 		Taxation Mar. 14, 2001
Scott v. IRS
Shareholder receiving assets from company later assessed with tax liability, is liable to IRS as transferee of assets for unpaid income taxes. 		Taxation Mar. 14, 2001
People's Choice TV Corp. v. City of Tucson
City of Tucson can tax pay television company on programming it purchases outside of Arizona because content is not 'interstate transmission of information.' 		Taxation Mar. 14, 2001
Steamboat Springs Rental & Leasing Inc. v. City and County of Denver
Payments for damages to rental cars not tangible property subject to sales tax. 		Taxation Mar. 7, 2001
Ventura Group Ventures, Inc. v. Ventura Post District
The question of whether a public entity could be ordered to levy property taxes to satisfy money judgments was certified to California's Supreme Court. 		Taxation Mar. 7, 2001
U.S. v. Chai
Order 		Taxation Mar. 6, 2001
Colorado Department of Revenue v. City of Aurora
City is subject to use taxes for golf cart rentals. 		Taxation Mar. 6, 2001
United States v. Carlson
Bank accounts opened with false information for purpose of hiding assets are sufficient evidence to prove affirmative acts of tax evasion. 		Taxation Mar. 2, 2001
Board of County Commissioners v. Shell Western E & P Inc.
County is not entitled to post-judgment interest on delinquent property tax payments. 		Taxation Mar. 2, 2001
Board of County Commissioners v. County Road Users Association
County may exercise discretion to exclude ballot initiative that fails to comply with procedural requirements of sales tax act. 		Taxation Mar. 2, 2001
Apartment Association of Los Angeles County v. City of Los Angeles
Fee imposed upon residential rental properties that wasn't adopted pursuant to Proposition 218 is void. 		Taxation Mar. 2, 2001
Heavenly Valley v. El Dorado County Board of Equalization
Court errs in adopting business taxpayer's opinion of property value when it should have remanded case for administrative hearing on the issue. 		Taxation Mar. 1, 2001
Harmer v. Commissioner of Internal Revenue
Order 		Taxation Feb. 26, 2001
US v. Nipper
Order 		Taxation Feb. 20, 2001
Circle K Stores v. Apache County
Law allows one $50,000 exemption equaling full cash value of taxpayer's personal property that is used for agricultural, trade, or business purposes. 		Taxation Feb. 12, 2001
Olpin v. Commissioner of Internal Revenue
IRS's acceptance of and failure to return unsigned tax returns constitutes acceptance of returns for all purposes. 		Taxation Feb. 5, 2001
Havasu Springs Resort Co. v. La Paz County
Private occupier who improves buildings on federally-leased land is not owner of land and not subject to ad valorem taxes. 		Taxation Feb. 5, 2001
Gass v. U.S.
Order 		Taxation Feb. 4, 2001
Shwarz v. United States
Taxpayer's suit against IRS for unauthorized disclosure of tax return information is barred because disclosures occurred in course of tax collection activity. 		Taxation Feb. 1, 2001
U.S. v. Sather
Order 		Taxation Jan. 16, 2001
Conference Resource Specialists of Arizona v. Department of Economic Security Appeals Board
Acquiring work force of business is not enough to qualify as successor and retain same unemployment insurance account and tax rate. 		Taxation Jan. 15, 2001
Drye v. United States
Inheritance of mother's estate constitutes 'property' or 'rights to property' under Internal Revenue Code and is subject to federal tax liens. 		Taxation Jan. 12, 2001
Baral v. United States
Certiorari granted 		Taxation Jan. 11, 2001
Geary v. IRS
Police officer is not entitled to income tax deduction for expenses incurred in placing work-related proposition on local ballot. 		Taxation Jan. 8, 2001
Estate of Hilda Ashman v. IRS
Taxpayer may not take inconsistent postions about the same facts in different years in order to benefit in each of those years. 		Taxation Jan. 4, 2001
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