Topic
Every decision we've filed under Tax (Civil).
The United States Court of Appeals for the Fifth Circuit reversed a district court dismissal of a Racketeer Influenced and Corrupt Organizations Act claim. The appellate court held that the plaintiff plausibly alleged the defendant directed a pattern of trade secret theft.
The United States Court of Appeals for the Fifth Circuit affirmed the Tax Court's decision regarding the estate tax treatment of Anne Milner Fields's estate. The court found that the estate's asset transfers did not qualify for the bona fide sale exception under the Internal Revenue Code.
The Tenth Circuit dismissed the New Mexico Trappers Association's claims for lack of standing. The court found the alleged injuries were not redressable or ripe for review.
The Tenth Circuit affirmed a district court's grant of summary judgment upholding IRS tax penalties against an attorney. The court held that the district court lacked authority to amend the judgment after the appeal was filed, rendering the amended judgment a nullity.
The United States Court of Appeals for the Fifth Circuit affirmed a Tax Court dismissal for failure to prosecute. The petitioners failed to appear at trial and did not contest the Commissioner's determination on the merits.
The United States Court of Appeals for the Eighth Circuit affirmed the Tax Court's decision sustaining a tax deficiency and penalty. The appellate court found no error in the lower court's ruling regarding the substantial understatement penalty.
The Ninth Circuit affirmed the Tax Court's decision upholding a tax deficiency determination for the year two thousand. The panel rejected arguments regarding res judicata, restitution offsets, and the statute of limitations.
The United States Court of Appeals for the Ninth Circuit affirmed a Tax Court order denying a motion to vacate. The appellate panel found the petitioner failed to demonstrate that such relief was appropriate.
The United States Court of Appeals for the Fourth Circuit affirmed a district court order dismissing a civil complaint for lack of subject matter jurisdiction. The appellate court found no reversible error in the lower court's determination that the plaintiff's claims were barred by principles of sovereign immunity.
The Ninth Circuit affirmed the Tax Court's denial of motions to seal documents containing taxpayer return information. The court held that the transactional relationship exception to confidentiality rules applied because the disputed documents directly related to the resolution of tax issues.