Ad
related to: examples of tax law cases in america today pdfwolterskluwer.com has been visited by 10K+ users in the past month
Search results
Results From The WOW.Com Content Network
The Supreme Court of the United States has heard numerous cases in the area of tax law. This is an incomplete list of those cases. This is an incomplete list of those cases. Article One
With this number of original jurisdiction courts involved in making legal determinations on federal tax matters and thirteen United States courts of appeals exercising appellate jurisdiction, observers recognize and are concerned that the tax laws can be interpreted differently for like cases. As examples, Supreme Court decisions in the well ...
Case history; Prior: Certiorari to the United States Court of Appeals for the Seventh Circuit: Holding (1) A genuine, good faith belief that one is not violating the Federal tax law based on a misunderstanding caused by the complexity of the tax law is a defense to a charge of "willfulness", even though that belief is irrational or unreasonable; (2) a belief that the Federal income tax is ...
Held that state taxpayers do not have standing to challenge to state tax laws in federal court. 9–0 Massachusetts v. EPA: 2007: States have standing to sue the EPA to enforce their views of federal law, in this case, the view that carbon dioxide was an air pollutant under the Clean Air Act. Cited Georgia v. Tennessee Copper Co. as precedent ...
Commissioner v. Tufts, 461 U.S. 300 (1983), was a unanimous decision by the United States Supreme Court, which held that when a taxpayer sells or disposes of property encumbered by a nonrecourse obligation exceeding the fair market value of the property sold, the Commissioner of Internal Revenue may require him to include in the “amount realized” the outstanding amount of the obligation ...
Quill Corp. v. North Dakota, 504 U.S. 298 (1992), was a United States Supreme Court ruling, since overturned, concerning use tax.The decision effectively prevented states from collecting any sales tax from retail purchases made over the Internet or other e-Commerce route unless the seller had a physical presence in the state.
sometimes considered one of the Insular Cases: United States v. Moreland: 258 U.S. 433 (1922) Fifth Amendment, hard labor in prison Child Labor Tax Case: 259 U.S. 20 (1922) docket title Bailey v. Drexel Furniture Co., found the Child Labor Tax Law of 1919 was not a valid use of Congress' power under the Taxing and Spending Clause: Hill v. Wallace
Main page; Contents; Current events; Random article; About Wikipedia; Contact us