Search results
Results From The WOW.Com Content Network
Marrita Murphy and Daniel J. Leveille, Appellants v. Internal Revenue Service and United States of America, Appellees (commonly known as Murphy v.IRS), [1] is a tax case in which the United States Court of Appeals for the District of Columbia Circuit originally held that the taxation of emotional distress awards by the federal government is unconstitutional.
Case name Citation Allen v. Regents: 304 U.S. 439 (1938) A. Magnano Co. v. Hamilton: 292 U.S. 40 (1934) Binns v. United States: 194 U.S. 486 (1904) Board of Trustees of the University of Illinois v. United States: 289 U.S. 48 (1933) Bailey v. Drexel Furniture Co. 259 U.S. 20 (1922) Brushaber v. Union Pacific Railroad: 240 U.S. 1 (1916) Burnet v ...
As a general matter, reviewers of the issues of decision uniformity and court diversity take the position that identical sets of facts in a tax case should result in identical court decisions. [17] Reviewers vary on how to achieve that, however. One approach to greater uniformity was taken in the 1943 tax case of Dobson v.
President Calvin Coolidge signing the income tax bill which established the U.S. Board of Tax Appeals; Andrew Mellon is the third figure from the right.. The first incarnation of the Tax Court was the "U.S. Board of Tax Appeals", established by Congress in the Revenue Act of 1924 [4] [5] (also known as the Mellon tax bill) in order to address the increasing complexity of tax-related litigation.
The courts have rejected the OMB control number arguments, primarily on two grounds: (1) With respect to Form 1040 itself, Form 1040, U.S. Individual Income Tax Return, does contain the OMB control number, and has included the number for every tax year since 1981; [26] and (2) according to the court rulings (listed below), the absence of an OMB ...
By contrast, there is no requirement that the IRS assess the tax in order for the tax to be considered a valid legal claim in the bankruptcy (i.e., in the absence of a tax lien securing the tax, an unassessed tax can be classified as a valid priority unsecured claim under 11 U.S.C. § 507 or a valid general unsecured claim, as applicable).
The New York judge who ordered Donald Trump to pay a nearly $500 million civil fraud judgment said Thursday he won’t step aside from the case, rebuffing concerns that the verdict was influenced ...
Gregory v. Helvering, 293 U.S. 465 (1935), was a landmark decision by the United States Supreme Court concerned with U.S. income tax law. [1] The case is cited as part of the basis for two legal doctrines: the business purpose doctrine and the doctrine of substance over form.