Ad
related to: 5th circuit boi ruling on tax liability
Search results
Results From The WOW.Com Content Network
The New Orleans-based 5th U.S. Circuit Court of Appeals reinstated late Thursday a nationwide injunction that had been issued this month by a federal judge in Texas who had concluded the Corporate ...
An example of the practical effect of the Golsen rule is that if the Tax Court is hearing a case in Dallas, Texas, the Tax Court would follow the precedent of the United States Court of Appeals for the Fifth Circuit (which consists of Texas, Louisiana and Mississippi). By contrast, if the Tax Court is hearing a case in Miami, Florida, the Tax ...
Fifth Amendment due process arguments by tax protesters were rejected by the United States Court of Appeals for the Third Circuit in Kahn v. United States, [9] by the United States Court of Appeals for the Fifth Circuit in Anderson v. United States, [10] by the United States Court of Appeals for the Seventh Circuit in Cameron v.
However, a business reorganization must have economic substance in order to affect tax liability. United States v. South-Eastern Underwriters Association, 322 U.S. 533 (1944) Businesses whose interstate aspect consists of negotiating and executing contracts with clients, such as insurers, are interstate commerce subject to antitrust law. Escola v.
The Fifth Circuit gained appellate jurisdiction over the United States District Court for the Canal Zone. On October 1, 1981, under Pub. L. 96–452, the Fifth Circuit was split: Alabama, Georgia, and Florida were moved to the new Eleventh Circuit. On March 31, 1982, the Fifth Circuit lost jurisdiction over the Panama Canal Zone, which was ...
(The Center Square) – A panel of three judges on the Fifth U.S. Circuit Court of Appeals ruled in favor of Texas in a lawsuit filed over its concertina wire barriers. The court ruled 2-1 in a ...
That left the Tax Court with a decision on whether to defer to circuit court decisions in deciding new cases, knowing that its interpretations might be accepted by some circuit courts and overturned in others. Initially, the Tax Court decided to maintain its own consistency rather than use the circuit court precedents when they differed.
The justices, in a 7-2 ruling, upheld a lower court's decision against Charles and Kathleen Moore - a retired couple from Redmond, Washington - who challenged the tax on foreign company earnings ...