The Oyez Project: Federal Taxation Issues - Federal Taxation Decisions

Baral v. United States - Opinion Announcement

Tue, 22 Feb 2000 12:00:00 -0500

Are remittances of withholding tax and estimated income tax paid on the due date of the taxpayer's income tax return?

Boeing Co. v. United States - Opinion Announcement

Tue, 04 Mar 2003 12:00:00 -0500

Was Boeing Co. required to take into account expenses incurred for R&D in accordance with applicable Treasury regulations in calculating its "combined taxable income" for purposes of determining taxation with respect to its domestic international sales corporation and foreign sales corporation?

Central Illinois Public Serv. Co. v. United States - Opinion Announcement

Tue, 28 Feb 1978 12:00:00 -0500

No details yet.

Commissioner Of Internal Revenue v. Soliman - Opinion Announcement

Tue, 12 Jan 1993 12:00:00 -0500

No details yet.

Commissioner Of Internal Revenue v. Schleier - Opinion Announcement

Wed, 14 Jun 1995 12:00:00 -0500

No details yet.

Commissioner v. Clark - Opinion Announcement

Wed, 22 Mar 1989 12:00:00 -0500

No details yet.

Commissioner v. Estate of Hubert - Opinion Announcement

Tue, 18 Mar 1997 12:00:00 -0500

Does the cost of administering an estate necessarily reduce the allowed estate-tax deduction for assets left to a spouse or charity?

Commissioner v. Groetzinger - Opinion Announcement

Tue, 24 Feb 1987 12:00:00 -0500

No details yet.

Commissioner v. Indianapolis Power & Light Co. - Opinion Announcement

Tue, 09 Jan 1990 12:00:00 -0500

No details yet.

Commissioner v. Kowalski - Opinion Announcement

Tue, 29 Nov 1977 12:00:00 -0500

No details yet.

Commissioner v. Portland Cement Co. Of Utah - Opinion Announcement

Tue, 03 Mar 1981 12:00:00 -0500

No details yet.

Commissioner v. Standard Life & Acc. Ins. Co. - Opinion Announcement

Thu, 23 Jun 1977 12:00:00 -0500

No details yet.

Commissioner v. Tufts - Opinion Announcement

Mon, 02 May 1983 12:00:00 -0500

No details yet.

Cottage Savings Assoc. v. Commissioner of Internal Revenue - Opinion Announcement

Wed, 17 Apr 1991 12:00:00 -0500

Can the exchange of properties considered "substantially identical" for accounting purposes under Federal Home Loan Bank Board regulations be considered a "disposition of property" for IRS tax purposes, given that properties exchanged must be materially different to constitute a "disposition" under section 1001(a) of Title 26 of the tax code?

Dickman v. Commissioner - Opinion Announcement

Tue, 21 Feb 1984 12:00:00 -0500

No details yet.

Don E. Williams Co. v. Commissioner - Opinion Announcement

Tue, 22 Feb 1977 12:00:00 -0500

No details yet.

Drye v. United States - Opinion Announcement

Tue, 07 Dec 1999 12:00:00 -0500

Does an heir's interest to an estate constitute "property" or "rights to property" such that federal liens are valid against the heir's interest, even if the heir has disclaimed the interest under state law?

Frank Lyon Co. v. United States - Opinion Announcement

Tue, 18 Apr 1978 12:00:00 -0500

No details yet.

Fulman v. United States - Opinion Announcement

Wed, 22 Feb 1978 12:00:00 -0500

No details yet.

Gitlitz v. Commissioner - Opinion Announcement

Tue, 09 Jan 2001 12:00:00 -0500

Does the Internal Revenue Code permit taxpayers to increase bases in their S corporation stock by the amount of an S corporation's discharge of indebtedness excluded from gross income? If the Code permits such an increase, does the increase occur before taxpayers are required to reduce the S corporation's tax attributes?

Hillsboro National Bank v. Commissioner - Opinion Announcement

Mon, 07 Mar 1983 12:00:00 -0500

No details yet.

Holywell Corp. v. Smith - Opinion Announcement

Tue, 25 Feb 1992 12:00:00 -0500

No details yet.

Indopco, Inc. v. Commissioner Of Internal Revenue - Opinion Announcement

Wed, 26 Feb 1992 12:00:00 -0500

No details yet.

Internal Revenue Commissioner v. Banks - Opinion Announcement

Mon, 24 Jan 2005 12:00:00 -0500

Does a taxpayer's gross income from litigation proceeds include contingency fees paid to lawyers?

Jewett v. Commissioner - Opinion Announcement

Tue, 23 Feb 1982 12:00:00 -0500

No details yet.

Newark Morning Ledger Co., As Successor To The Herald Co. v. United States - Opinion Announcement

Tue, 20 Apr 1993 12:00:00 -0500

No details yet.

Slodov v. United States - Opinion Announcement

Mon, 22 May 1978 12:00:00 -0500

No details yet.

United Dominion Industries v. United States - Opinion Announcement

Mon, 04 Jun 2001 12:00:00 -0500

Must an affiliated group of corporations' product liability loss be figured on a consolidated, single-entity basis?

United States By And Through Internal Revenue Service v. Mcdermott - Opinion Announcement

Wed, 24 Mar 1993 12:00:00 -0500

No details yet.

United States v. Burke - Opinion Announcement

Tue, 26 May 1992 12:00:00 -0500

No details yet.

United States v. Carlton - Opinion Announcement

Mon, 13 Jun 1994 12:00:00 -0500

No details yet.

United States v. Centennial Savings Bank - Opinion Announcement

Wed, 17 Apr 1991 12:00:00 -0500

Can a bank list the exchange of properties that have equal fair market value as a loss on its federal Income Tax return if the property it loses is worth significantly less at the time of the exchange than it was when the property was initially acquired? May a bank treat money received from early withdrawal penalties as "income from the discharge ... of indebtedness" under 26 U.S.C. 108(a)(1)(C)?

United States v. Cleveland Indians Baseball Co. - Opinion Announcement

Tue, 17 Apr 2001 12:00:00 -0500

Is backpay subject to federal taxes, under the Federal Insurance Contributions Act and the Federal Unemployment Tax Act, based on the year the money should have been paid out?

United States v. Consumer Life Ins. Co. - Opinion Announcement

Tue, 26 Apr 1977 12:00:00 -0500

No details yet.

United States v. Craft - Opinion Announcement

Wed, 17 Apr 2002 12:00:00 -0500

Does a tenant by the entirety possess property or rights to property to which a federal lien may attach?

United States v. Dalm - Opinion Announcement

Tue, 20 Mar 1990 12:00:00 -0500

No details yet.

United States v. Fior D'Italia, Inc. - Opinion Announcement

Mon, 17 Jun 2002 12:00:00 -0500

Does the law, under which the Federal Insurance Contribution Act taxes are paid, authorize the IRS to assess a restaurant for FICA taxes based upon its aggregate estimate of all the tips that the restaurant's customers paid its employees?

United States v. Foster Lumber Co. - Opinion Announcement

Tue, 02 Nov 1976 12:00:00 -0500

No details yet.

United States v. Galletti - Opinion Announcement

Tue, 23 Mar 2004 12:00:00 -0500

To qualify for the 10-year extension in the statute of limitations, does the government need to assess - beyond just the partnership that owes money - each individual partner for the debt?

United States v. General Dynamics Corp. - Opinion Announcement

Wed, 22 Apr 1987 12:00:00 -0500

No details yet.

United States v. Hatter - Opinion Announcement

Mon, 21 May 2001 12:00:00 -0500

Did Congress violate the Compensation Clause when it extended the Medicare and Social Security taxes to the salaries of sitting federal judges? If so, was the violation cured when Congress increased the salaries of all federal judges by an amount greater than the new taxes?

United States v. Moore - Opinion Announcement

Tue, 02 Dec 1975 12:00:00 -0500

No details yet.

United States v. Sotelo - Opinion Announcement

Mon, 22 May 1978 12:00:00 -0500

No details yet.

United States v. Thompson/Center Arms Co. - Opinion Announcement

Mon, 08 Jun 1992 12:00:00 -0500

No details yet.

United States v. Vogel Fertilizer Co. - Opinion Announcement

Wed, 13 Jan 1982 12:00:00 -0500

No details yet.

United States v. Williams - Opinion Announcement

Tue, 25 Apr 1995 12:00:00 -0500

No details yet.

Zenith Radio Corp. v. United States - Opinion Announcement

Wed, 21 Jun 1978 12:00:00 -0500

No details yet.