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Tax Law - Federal
No. 43
89 S. Ct. 1166 (1969) | Cited 2535 times
... MR. CHIEF JUSTICE WARREN delivered the opinion of the Court. This case involves the procedure that must be followed under Rule 11 of the Federal Rules of Criminal Procedure before a United States District Court may accept a guilty plea and the remedy for a failure to follow that procedure. On ...
No. 79-886
101 S. Ct. 677 (1981) | Cited 2215 times
... JUSTICE REHNQUIST delivered the opinion of the Court. We granted certiorari in this case to address important questions concerning the scope of the attorney-client privilege in the corporate context and the applicability of the work-product doctrine in proceedings to enforce tax summonses. 445 ...
No. 04-603
125 S.Ct. 2363 (2005) | Cited 1987 times
... 545 U. S. ____ (2005) The question is whether want of a federal cause of action to try claims of title to land obtained at a federal tax sale precludes removal to federal court of a state action with non-diverse parties raising a disputed issue of federal title law. We answer no, and hold that the ...
No. 37
75 S. Ct. 127 (1954) | Cited 1632 times
... MR. JUSTICE CLARK delivered the opinion of the Court. Petitioners, husband and wife, stand convicted under § 145 of the Internal Revenue Code 1 of an attempt to evade and defeat their income taxes for the year 1948. The prosecution was based on the net worth method of proof, also in issue in ...
No. 54
85 S. Ct. 248 (1964) | Cited 1387 times
... MR. JUSTICE HARLAN delivered the opinion of the Court. In March 1963, the Internal Revenue Service, pursuant to powers afforded the Commissioner by § 7602 (2) of the Internal Revenue Code of 1954, summoned respondent Powell to appear before Special Agent Tiberino to give testimony and produce ...
No. 90-3364
952 F.2d 1241 (1991) | Cited 1288 times
... LOGAN, Circuit Judge. Plaintiffs-appellants Raymond and Alma Van Skiver appeal from a district court order, reported as Van Skiver v. United States, 751 F.Supp. 1522 (D. Kan. 1990), denying their motion to reconsider the district court's judgment entered in favor of defendants the United States ...
No. 74-18
96 S. Ct. 1569 (1976) | Cited 1237 times
... MR. JUSTICE WHITE delivered the opinion of the Court. In these two cases we are called upon to decide whether a summons directing an attorney to produce documents delivered to him by his client in connection with the attorney-client relationship is enforceable over claims that the documents were ...
No. 92-6558
8 F.3d 335 (1993) | Cited 1216 times
... MILBURN, Circuit Judge. Plaintiffs, the executrix of Lillian D. Beard's estate and Beard's daughter, appeal the district court's grant of summary judgment in favor of defendants, Philip Morris Companies, Inc. ("Philip Morris") and the surviving spouse of Lillian D. Beard, James R. Beard. ...
No. 86-740
108 S. Ct. 404 (1987) | Cited 1172 times
... JUSTICE BLACKMUN delivered the opinion of the Court. This case presents questions concerning the prerequisites to a federal court's exercise of in personam jurisdiction.      I Petitioners Omni Capital International, Ltd., and Omni Capital Corporation (collectively Omni), 1 New York ...
No. 19
91 S. Ct. 547 (1971) | Cited 1163 times
... MR. JUSTICE HARLAN announced the judgment of the Court in an opinion joined by THE CHIEF JUSTICE, MR. JUSTICE DOUGLAS, and MR. JUSTICE MARSHALL. The Government directly appeals the order of the United States District Court for the District of Utah dismissing, on the ground of former jeopardy, an ...
No. 94-17210
84 F.3d 1121 (1996) | Cited 946 times
... WIGGINS, Circuit Judge: OVERVIEW W. Michael Kimes and J. Colette Boykin, brother and sister, (collectively "Kimes") brought a claim in the United States District Court for the Central District of California under 42 U.S.C. § 1983 against Santa Clara County Superior Court Judge Peter Stone ("Judge ...
No. 673
87 S. Ct. 1776 (1967) | Cited 943 times
... MR. JUSTICE CLARK delivered the opinion of the Court. These two federal estate tax cases present a common issue for our determination: Whether a federal court or agency in a federal estate tax controversy is conclusively bound by a state trial court adjudication of property      rights or ...
Nos. 89-3888, 89-3889
922 F.2d 320 (1990) | Cited 799 times
... ENGEL, Senior Circuit Judge The United States appeals from a judgment entered in the district court in favor of plaintiff Ohio National Life Insurance Company ("Ohio National"). The district court granted Ohio National the sum of $653,764.17 and statutory interest as presented in the stipulated ...
No. 2
88 S. Ct. 697 (1968) | Cited 792 times
... MR. JUSTICE HARLAN delivered the opinion of the Court. Petitioner was convicted in the United States District Court for the District of Connecticut under two indictments which charged violations of the federal wagering tax statutes. The first indictment averred that petitioner and others conspired ...
No. 493
82 S. Ct. 1125 (1962) | Cited 768 times
... MR. CHIEF JUSTICE WARREN delivered the opinion of the Court. Fearing that the District Director of Internal Revenue for Mississippi would attempt to collect allegedly past due social security and unemployment taxes for the years 1953, 1954 and 1955, respondent, in late 1957, brought suit in the ...
No. 257
312 U.S. 552 (1941) | Cited 751 times
... Argued March 3, 1941 The Commissioner of Internal Revenue assessed a deficiency against petitioner for failure to include in his 1934 and 1935 tax returns the income of three separate trusts declared by him in 1934. Each of the declarations of trust recited that the beneficiaries were 'Jay C. ...
No. 376
80 S. Ct. 1190 (1960) | Cited 747 times
... MR. JUSTICE BRENNAN delivered the opinion of the Court. These two cases concern the provision of the Internal Revenue Code which excludes from the gross income of an income taxpayer "the value of property acquired by      gift." 1 They pose the frequently recurrent question whether a specific ...
No. 92-4971.
30 F.3d 1365 (1994) | Cited 716 times
... HARLINGTON WOOD, Senior Circuit Judge: Regardless of whether a plaintiff is represented by a veteran attorney or, as in this civil case, proceeds pro se, a court must first determine whether it has proper subject matter jurisdiction before addressing the substantive issues. The district court ...
No. 74-1243
96 S. Ct. 1612 (1976) | Cited 713 times
... MR. CHIEF JUSTICE BURGER delivered the opinion of the Court. The important issue presented in this case is whether a special agent of the Internal Revenue Service, investigating potential criminal income tax violations, must, in      an interview with a taxpayer, not in custody, give the warnings ...
No. 183
77 S. Ct. 963 (1957) | Cited 707 times
... MR. JUSTICE HARLAN delivered the opinion of the Court. The three petitioners were convicted on Count 1 of an indictment brought under 18 U. S. C. § 371 1 for conspiracy to defraud the United States with reference to certain tax matters. Petitioner Halperin was also convicted on Counts 5, 6, and 7 ...
No. 33
54 S. Ct. 8 (1933) | Cited 698 times
... MR. JUSTICE CARDOZO delivered the opinion of the Court. The question to be determined is whether payments by a taxpayer, who is in business as a commission agent, are allowable deductions in the computation of his income if made to the creditors of a bankrupt corporation in an endeavor to ...
No. 92-6393
15 F.3d 592 (1994) | Cited 676 times
... ALICE M. BATCHELDER, Circuit Judge. In this case we are asked to decide whether an IRS summons issued to a lawyer and instructing that the lawyer disclose the identity of and fee arrangement with certain cash-paying clients can survive a challenge by the lawyer that such information is protected ...
No. 74-958
96 S. Ct. 3021 (1976) | Cited 652 times
... MR. JUSTICE BLACKMUN delivered the opinion of the Court. This case presents an issue of the appropriateness of an extension of the judicially created exclusionary rule: Is evidence seized by a state criminal law enforcement officer in good faith, but nonetheless unconstitutionally, inadmissible in ...
No. 65
91 S. Ct. 534 (1971) | Cited 641 times
... MR. JUSTICE BLACKMUN delivered the opinion of the Court. We are here concerned with problems arising in connection with the issuance and judicial enforcement of an internal revenue summons directed to someone other than the individual taxpayer. Kevin L. Donaldson, formerly known as Merton H. ...
No. 278
63 S. Ct. 364 (1943) | Cited 639 times
... MR. JUSTICE JACKSON delivered the opinion of the Court. Petitioner has been convicted of attempting to defeat and evade income tax, in violation of § 145 (b) of the Revenue Act of 1936, 49 Stat. 1648, 1703, now § 145 (b) of the Internal Revenue Code. The Circuit Court of Appeals found the ...
No. 324
58 S. Ct. 630 (1938) | Cited 632 times
... MR. JUSTICE BRANDEIS delivered the opinion of the Court. Revenue Act of 1928, c. 852, § 293, 45 Stat. 791, provides, in dealing with assessment of deficiencies in income tax returns: "(b) Fraud. -- If any part of any deficiency is due to fraud with intent to evade tax, then 50 per centum of the ...
No. 76-1309
99 S. Ct. 1465 (1979) | Cited 600 times
... MR. JUSTICE STEVENS delivered the opinion of the Court. The question we granted certiorari to decide is whether evidence obtained in violation of Internal Revenue Service (IRS) regulations may be admitted at the criminal trial of a taxpayer accused of bribing an IRS agent. 436 U.S. 943 (1978). ...
No. 43
63 S. Ct. 99 (1942) | Cited 600 times
... MR. CHIEF JUSTICE STONE delivered the opinion of the Court. The questions for decision are: (1) Whether a conviction upon the several counts of an indictment, each charging conspiracy to violate a different provision of the Internal Revenue laws, where the jury's verdict is supported by evidence ...
No. 672
89 S. Ct. 1501 (1969) | Cited 597 times
... MR. JUSTICE BLACK delivered the opinion of the Court. Colonel John P. King, respondent, was retired from the Army for longevity (length of service) over his objection that he should have been retired for physical disability. Had his retirement been based on disability, Colonel King      would ...
No. 127
55 S. Ct. 266 (1935) | Cited 596 times
... MR. JUSTICE SUTHERLAND delivered the opinion of the Court. Petitioner in 1928 was the owner of all the stock of United Mortgage Corporation. That corporation held among its assets 1,000 shares of the Monitor Securities Corporation. For the sole purpose of procuring a transfer of these shares to ...
No. 88-40
109 S. Ct. 2619 (1989) | Cited 595 times
... JUSTICE BLACKMUN delivered the opinion of the Court. This case arises out of the efforts of the Criminal Investigation Division of the Internal Revenue Service (IRS) to investigate the tax returns of L. Ron Hubbard, founder of the Church of Scientology (the Church), for the calendar years 1979 ...
No. 455
51 S. Ct. 608 (1931) | Cited 586 times
... MR. JUSTICE BRANDEIS delivered the opinion of the Court. In 1919, the Coombe Garment Company, a Pennsylvania corporation, distributed all of its assets among its stockholders, and then dissolved. Thereafter, the Commissioner of Internal Revenue made deficiency assessments against it for income and ...
No. 88-1951
110 S. Ct. 1361 (1990) | Cited 583 times
... JUSTICE KENNEDY delivered the opinion of the Court. Single transactions, it is well known, may be susceptible to different, and inconsistent, theories of taxation. In the case before us, the taxpayer treated moneys derived from her deceased employer's estate as a gift and paid gift tax on the ...
No. 88-782
109 S. Ct. 2841 (1989) | Cited 576 times
... JUSTICE MARSHALL delivered the opinion of the Court. The question presented is whether the Freedom of Information Act (FOIA or Act), 5 U.S.C. § 552 (1982 ed. and Supp. V), requires the United States Department of Justice (Department) to make available copies of district court decisions that it ...
No. 90-333
111 S. Ct. 2773 (1991) | Cited 554 times
... JUSTICE BLACKMUN delivered the opinion of the Court, except as to Part II-A. In this litigation we must determine which statute of limitations is applicable to a private suit brought pursuant to § 10(b) of the Securities Exchange Act of 1934, 48 Stat. 891, 15 U.S.C. § 78j(b), and to Securities and ...
No. 99-55618
234 F.3d 428 (2000) | Cited 527 times
... FOR PUBLICATION OPINION Argued and Submitted October 11, 2000 Pasadena, California Opinion by Judge Tashima OPINION Plaintiffs-Appellants Joseph and Beth Shwarz, and the corporation they own, American Boiler Works, Inc. (ABW), brought suit against Defendants-Appellees the United States, the ...
No. 93-3091
20 F.3d 222 (1994) | Cited 522 times
... MILBURN, Circuit Judge. Plaintiff Wiley appeals the district court's denial of his motion for summary judgment and the grant of summary judgment to defendant United States of America. On appeal, the issue is whether there is a genuine issue of material fact as to whether the Internal Revenue ...
No. 04-4887
408 F.3d 162 (2005) | Cited 519 times
... PUBLISHED Argued: March 18, 2005 Before MICHAEL and SHEDD, Circuit Judges, and HAMILTON, Senior Circuit Judge. Dismissed by published opinion. Judge Shedd wrote the majority opinion, in which Senior Judge Hamilton joined. Judge Michael wrote a dissenting opinion. OPINION George R. Blick ...
No. 668
78 S. Ct. 1280 (1958) | Cited 512 times
... MR. JUSTICE FRANKFURTER delivered the opinion of the Court. This is a prosecution under an indictment containing six counts for narcotics offenses. Four counts were based on provisions of the Internal Revenue Code of 1954 and two counts on the Narcotic Drugs Import and Export Act, as amended. The ...
No. 471
79 S. Ct. 1217 (1959) | Cited 507 times
... MR. JUSTICE FRANKFURTER delivered the opinion of the Court. Petitioner was convicted of knowingly and willfully evading the payment of income taxes for the years 1950, 1951 and 1952. A substantial part of the alleged evasion was failure to report income from dividends. Among the Government's ...
No. 1
80 S. Ct. 1277 (1960) | Cited 492 times
... MR. CHIEF JUSTICE WARREN delivered the opinion of the Court. In this case we are asked to determine which of two competing claimants -- the Federal Government by virtue of its tax lien, or certain petitioning subcontractors by virtue of their rights under Section 36-a of the New York Lien Law -- ...
No. 81-1476
103 S. Ct. 2132 (1983) | Cited 490 times
... JUSTICE BRENNAN delivered the opinion of the Court. These consolidated cases involve the relationship between the imperatives of federal tax collection and rights accorded by state property laws. Section 7403 of the Internal Revenue Code of 1954, 26 U. S. C. § 7403 (1976 ed. and Supp. V), ...
No. 78-1729
100 S. Ct. 2439 (1980) | Cited 490 times
... MR. JUSTICE POWELL delivered the opinion of the Court. The question is whether the District Court properly suppressed the fruits of an unlawful search that did not invade the respondent's Fourth Amendment rights. I Respondent Jack Payner was indicted in September 1976 on a charge of falsifying ...
No. 36
91 S. Ct. 1160 (1971) | Cited 486 times
... MR. JUSTICE WHITE announced the judgment of the Court and an opinion in which THE CHIEF JUSTICE, MR. JUSTICE STEWART, and MR. JUSTICE BLACKMUN join. An indictment was returned in March 1963 charging petitioner Fred T. Mackey in five counts of evading payment of income taxes by willfully preparing ...
No. 71-889
93 S. Ct. 611 (1973) | Cited 485 times
... MR. JUSTICE POWELL delivered the opinion of the Court. On January 7, 1970, the Government filed a petition in the United States District Court for the Western District of Virginia, pursuant to 26 U. S. C. §§ 7402 (b) and 7604 (a), 1 seeking enforcement of an Internal Revenue summons in connection ...
No. 02-35599
355 F.3d 1179 (2004) | Cited 482 times
... FOR PUBLICATION Argued and Submitted September 8, 2003-Portland, Oregon OPINION Partners in cattle partnerships organized and managed by breeder Walter J. Hoyt, III (the "Hoyt partnerships") brought suit against Hoyt and more than twenty Internal Revenue Service ("IRS") agents (the "federal ...
No. 81-1120
103 S. Ct. 1548 (1983) | Cited 479 times
... JUSTICE REHNQUIST delivered the opinion of the Court. Respondent Rylander was held in civil contempt by the United States District Court for the Eastern District of California because of his failure to comply with its earlier order enforcing an Internal Revenue Service (IRS) summons for corporate ...
No. 89-1502
926 F.2d 1285 (1991) | Cited 478 times
... CARDAMONE, Circuit Judge One of the principal questions posed by this appeal is whether the availability of civil proceedings -- often used to enforce the securities laws -- forecloses the government from instituting criminal prosecution for the violation of these same laws. The complex ...
No. 77-365
98 S. Ct. 2357 (1978) | Cited 477 times
... MR. JUSTICE BLACKMUN delivered the opinion of the Court. This case is a supplement to our decision in Donaldson v. United States, 400 U.S. 517 (1971). It presents the issue whether the District Court correctly refused to enforce Internal Revenue Service summonses when it specifically found that ...
Nos. 87-3656, 88-3515
860 F.2d 135 (1988) | Cited 474 times
... SPROUSE, Circuit Judge: First Federal Savings and Loan Association of Durham (the taxpayer) brought this mandamus action against James A. Baker, III, the Secretary of the Treasury of the United States, to compel him to pay a tax refund which the taxpayer contends was required by a settlement ...
No. 547
54 S. Ct. 788 (1934) | Cited 460 times
... MR. JUSTICE VAN DEVANTER delivered the opinion of the Court. This is a controversy respecting deficiencies in the petitioner's income taxes for 1922 and 1923.      The question presented is -- where all the assets and business of an older corporation are taken over by a new corporation, specially ...
No. 90-5171
959 F.2d 894 (1992) | Cited 450 times
... BALDOCK, Circuit Judge. At issue in this case is whether Plaintiff-appellee Donald Dean Walker's (Debtor) individual retirement annuities (IRA's) and Keogh annuities should be included as property of his bankruptcy estate, and, if included, whether the annuities are subject to exemption from the ...
No. 52
75 S. Ct. 194 (1954) | Cited 432 times
... MR. JUSTICE CLARK delivered the opinion of the Court. This is the third of the net worth cases and the first dealing with the Government's use of extra-judicial statements made by the accused. Petitioner and his wife were jointly tried on five counts charging them with willful attempts to evade ...
No. 88-3720
929 F.2d 240 (1991) | Cited 432 times
... TURNER, Circuit Judge This appeal is brought by the United States following the entry of summary judgment by the district court in favor of the taxpayer, Taft Broadcasting Company, on its claim for a tax refund in the amount of $585,404. The outcome in this case turns on whether the taxpayer is ...
No. 289
55 S. Ct. 287 (1935) | Cited 425 times
... MR. JUSTICE BUTLER delivered the opinion of the Court. The commissioner determined a deficiency of $9,156.69 on account of respondent's 1928 income tax. The Board of Tax Appeals made the same determination. The court held it excessive and that the evidence did not show the correct amount, reversed ...
No. 84-498
105 S. Ct. 2919 (1985) | Cited 419 times
... JUSTICE BLACKMUN delivered the opinion of the Court. Section 6331(a) of the Internal Revenue Code of 1954, as amended, 26 U. S. C. § 6331(a), provides that the Government may collect taxes of a delinquent taxpayer "by levy      upon all property and rights to property . . . belonging to such ...
No. 94-55316
68 F.3d 1204 (1995) | Cited 419 times
... REINHARDT, Circuit Judge: In this case, the Internal Revenue Service ("IRS") levied upon funds due to a company without notifying the company that it had done so. The debt that the IRS was attempting to collect was owed by the company's former lawyers, not the company, as the IRS knew. In fact, ...
No. 151
60 S. Ct. 363 (1940) | Cited 418 times
... MR. JUSTICE DOUGLAS delivered the opinion of the Court. This case presents the question of whether respondent in computing his taxable net income for the year 1931 may deduct payments of $647,711.56 made by him in that year to the Delaware Realty and Investment Co. (hereinafter called the Delaware ...
No. 492, October Term, 1957
80 S. Ct. 630 (1960) | Cited 415 times
... MR. CHIEF JUSTICE WARREN delivered the opinion of the Court. The question presented is whether a Federal District Court has jurisdiction under 28 U. S. C. § 1346 (a)(1) of a suit by a taxpayer for the refund of income tax payments which did not discharge the entire amount of his assessment. This ...
Nos. 90-56150, 91-55195
953 F.2d 531 (1992) | Cited 415 times
... RYMER, Circuit Judge: Richard and Joan Hughes, in an effort to forestall any further tax collection activities against them, brought suit against the United States and the Commissioner of Internal Revenue seeking declaratory and injunctive relief and damages. The district court dismissed the ...
No. 98-231
527 U.S. 308 (1999) | Cited 411 times
... Opinion of the Court GRUPO MEXICANO DE DESARROLLO, S. A. v. ALLIANCE BOND FUND, INC. ____ U. S. ____ (1999) On Writ Of Certiorari To The United States Court Of Appeals For The Second Circuit This case presents the question whether, in an action for money damages, a United States District Court ...
No. 90-55258
952 F.2d 262 (1991) | Cited 403 times
... TROTT, Circuit Judge: This case turns on whether the Regency Outdoor Advertising, Inc. Defined Benefit Pension Plan Trust (the "Plan") is an "employee pension benefit plan" within the meaning of the Employee Retirement Income Security Act of 1974, 29 U.S.C. §§ 1001-1461 (1988) ("ERISA"). The ...
No. 27
58 S. Ct. 154 (1937) | Cited 402 times
... MR. JUSTICE BRANDEIS delivered the opinion of the Court. The questions for decision concern the taxation as income of a dividend in preferred stock and the proceeds received on its sale. On June 29, 1929, the Hamilton Manufacturing Company, a Wisconsin corporation, had outstanding preferred stock ...
No. 05-4997
562 F.3d 558 (2009) | Cited 394 times
... PRECEDENTIAL Argued on October 24, 2006; Opinion Issued on August 20, 2007; Opinion Amended on August 21, 2007; Opinion Vacated and Petition for Panel Rehearing Granted on January 17, 2008; Rehearing En Banc Ordered on August 19, 2008; Argued En Banc on November 19, 2008 Before: SCIRICA, Chief ...
No. 318
40 S. Ct. 189 (1920) | Cited 386 times
... MR. JUSTICE PITNEY delivered the opinion of the court. This case presents the question whether, by virtue of the Sixteenth Amendment, Congress has the power to tax, as income of the stockholder and without apportionment, a stock dividend made lawfully and in good faith against profits accumulated ...
No. 11-72940
694 F.3d 1051 (2012) | Cited 372 times
... FOR PUBLICATION OPINION Argued and Submitted June 21, 2012-Pasadena, California Before: Mary M. Schroeder, Edward Leavy, and Richard R. Clifton, Circuit Judges. Opinion by Judge Clifton OPINION The government has filed a petition for a writ of mandamus, requesting that this court vacate four ...
No. 119
84 S. Ct. 508 (1964) | Cited 370 times
... MR. JUSTICE CLARK delivered the opinion of the Court. Petitioners, attorneys for taxpayers Martin J. and Allyn Bromley, seek declaratory and injunctive relief against respondent Caplin, the Internal Revenue Commissioner, and the accounting firm of Peat, Marwick, Mitchell & Co., which at the ...
No. 99
50 S. Ct. 241 (1930) | Cited 366 times
... MR. JUSTICE HOLMES delivered the opinion of the Court. This case presents the question whether the respondent, Earl, could be taxed for the whole of the salary and attorney's fees earned by him in the years 1920 and 1921, or should be taxed for only a half of them in view of a contract with his ...
No. 05-30303
585 F.3d 1247 (2009) | Cited 365 times
... FOR PUBLICATION Argued and Submitted December 16, 2008-Pasadena, California. Before: Alex Kozinski, Chief Judge, Harry Pregerson, Diarmuid F. O'Scannlain, Andrew J. Kleinfeld, Kim McLane Wardlaw, William A. Fletcher, Richard A. Paez, Consuelo M. Callahan, Carlos T. Bea, Sandra S. Ikuta and N. ...
No. 44
64 S. Ct. 239 (1943) | Cited 356 times
... MR. JUSTICE JACKSON delivered the opinion of the Court. These four cases were consolidated in the Court of Appeals. The facts of one will define the issue present in all.      The taxpayer, Collins, in 1929 purchased 300 shares of stock of the National City Bank of New York which carried certain ...
No. 84-3843
756 F.2d 1455 (1985) | Cited 350 times
... Before: FARRIS, ALARCON, and FERGUSON, Circuit Judges ALARCON, Circuit Judge: John T. Gilbert (hereinafter Gilbert) appeals from an order of the United States District Court granting appellees Ralph DeGrossa, Peter Wolf, and Cornelius T. Coleman's joint motion to dismiss his complaint. 1 Gilbert ...
No. 81-3
103 S. Ct. 2017 (1983) | Cited 343 times
... CHIEF JUSTICE BURGER delivered the opinion of the Court. We granted certiorari to decide whether petitioners, nonprofit private schools that prescribe and enforce racially discriminatory admissions standards on the basis of religious doctrine, qualify as tax-exempt organizations under § 501(c)(3) ...
No. 76-2283
571 F.2d 1323 (1978) | Cited 341 times
... CHARLES CLARK, Circuit Judge: The defendants, George B. Garrett and Gardav, Inc., appeal the final order of the district court ordering the enforcement of an Internal Revenue summons issued to Garrett as president of Gardav, Inc., for the production of corporate records relating to Gardav's ...
No. 94-1070
45 F.3d 520 (1995) | Cited 339 times
... STAHL, Circuit Judge. This appeal arises from the dismissal of a suit brought by plaintiff-appellant John Murphy for a tax refund and damages stemming from an alleged illegal or erroneous tax collection. Because we agree with the district court that Murphy has failed to establish a waiver of ...
No. 581
65 S. Ct. 707 (1945) | Cited 338 times
... MR. JUSTICE BLACK delivered the opinion of the Court. An apartment house, which was the sole asset of the respondent corporation, was transferred in the form of a liquidating dividend to the corporation's two shareholders. They in turn formally conveyed it to a purchaser who had originally ...
No. 5
91 S. Ct. 1041 (1971) | Cited 333 times
... MR. JUSTICE HARLAN delivered the opinion of the Court. After Donald J. Angelini had been convicted of failing to register as a gambler and to pay the related gambling tax required by federal law, 26 U. S. C. §§ 4411, 4412, 4901, the United States instituted the forfeiture proceeding to obtain ...
Docket No. 96-6095
134 F.3d 1194 (1998) | Cited 323 times
... October 3, 1996, Argued Appeal from an order of the United States District Court for the Southern District of New York (Knapp, J.) rejecting taxpayer's claim of work-product privilege, and enforcing an Internal Revenue Service summons for a memorandum prepared by taxpayer's outside accounting firm ...
No. 110
60 S. Ct. 444 (1940) | Cited 321 times
... MR. JUSTICE FRANKFURTER delivered the opinion of the Court. These cases raise the same question, namely, whether transfers of property inter vivos made in trust, the particulars of which will later appear, are within the provisions of § 302 (c) of the Revenue Act of 1926. 1 They      were heard ...
No. 837
57 S. Ct. 883 (1937) | Cited 320 times
... MR. JUSTICE CARDOZO delivered the opinion of the Court. The validity of the tax imposed by the Social Security Act on employers of eight or more is here to be determined. Petitioner, an Alabama corporation, paid a tax in accordance with the statute, filed a claim for refund with the Commissioner ...
No. 99-3138
221 F.3d 1059 (2000) | Cited 318 times
... Appeal from the United States District Court for the District of Minnesota. [PUBLISHED] Submitted: June 14, 2000 After the Page Education Foundation ("Foundation") refused to disclose the names of its contributors voluntarily, the Stanbury Law Firm ("Stanbury") sued the Internal Revenue Service ...
No. 4
63 S. Ct. 1233 (1943) | Cited 318 times
... MR. JUSTICE FRANKFURTER delivered the opinion of the Court. This is an indictment in five counts. Four charge Johnson with attempts to defraud the income tax for each of the years from 1936 to 1939, inclusive, and charge a dozen others with aiding and abetting Johnson's efforts. The fifth count ...
No. 85-7388
784 F.2d 1006 (1986) | Cited 315 times
... Before: WRIGHT, TANG and REINHARDT, Circuit Judges. WRIGHT, Circuit Judge. Despite appellants' assertions to the contrary, this is yet another tax protester case. The taxpayers, Norman and Cecilia Carter, did not file income tax returns for 1980 and 1981. The Commissioner issued separate notice ...
No. 134
83 S. Ct. 1151 (1963) | Cited 308 times
... MR. JUSTICE STEWART delivered the opinion of the Court. The petitioner was convicted by a jury on two counts of violating the federal wagering tax law, §§ 4411 and 4412 of the Internal Revenue Code of 1954, 26 U. S. C. §§ 4411, 4412. His conviction was affirmed by the Court of Appeals for the ...
No. 480.
42 S. Ct. 301 (1922) | Cited 305 times
... MR. CHIEF JUSTICE TAFT delivered the opinion of the court. This is a writ of error to the District Court under the Criminal Appeals Act of March 2, 1907, c. 2564, 34 Stat. 1246. Defendants in error were indicted for a violation of the Narcotic Act of December 17, 1914, c. 1, 38 Stat. 785. The ...
No. 82-215
103 S. Ct. 2309 (1983) | Cited 304 times
... JUSTICE BLACKMUN delivered the opinion of the Court. Promptly after the Internal Revenue Service (IRS or Service) seized respondent's property to satisfy a tax lien, respondent filed a petition for reorganization under the Bankruptcy Reform Act of 1978, hereinafter referred to as the "Bankruptcy ...
Nos. 84-1214, 84-1225, 84-1261
766 F.2d 770 (1985) | Cited 302 times
... Opinion OF THE COURT SLOVITER, Circuit Judge. I. FACTS AND PROCEDURAL HISTORY Plaintiffs Martin Eisenberg and Arthur Nissen were investors in two limited partnerships, Bar Associates (Bar) and Cay Associates (Cay), which were part of a series of limited partnerships designed as tax shelters. ...
No. 72-822
94 S. Ct. 1028 (1974) | Cited 301 times
... MR. JUSTICE BLACKMUN delivered the opinion of the Court. Three cases, consolidated for hearing in the court below, raise the issue of the effect of the Freedom of Information Act (FOIA), 5 U. S. C. § 552, upon proceedings pending under the Renegotiation Act of 1951, c. 15, 65 Stat. 7, as amended, ...
Docket No. 92-6096
996 F.2d 1455 (1993) | Cited 301 times
... PIERCE, Circuit Judge: In this appeal we are asked to interpret a phrase in a tax provision in the Internal Revenue Code ("I.R.C.") that was never explicitly defined by Congress and has since been repealed. The issue arises in an appeal by Heublein, Incorporated and its subsidiary corporations ...
No. 87-7312
848 F.2d 1007 (1988) | Cited 299 times
... STANLEY N. BARNES, Circuit Judge: Robert Wilcox, pro se, appeals the tax court's grant of the Commissioner's motion to dismiss his petition for redetermination for failure to state specific grounds of error in the Commissioner's calculation of Wilcox's tax deficiency. We affirm the tax court's ...
No. 74-100
96 S. Ct. 1178 (1976) | Cited 296 times
... MR. JUSTICE POWELL delivered the opinion of the Court. This case involves a nontax criminal prosecution in which the Government introduced petitioner's income tax returns to prove the offense against him. The question is whether the introduction of this evidence, over petitioner's Fifth Amendment ...
No. 82-687
104 S. Ct. 1495 (1984) | Cited 295 times
... CHIEF JUSTICE BURGER delivered the opinion of the Court. We granted certiorari to consider whether tax accrual workpapers prepared by a corporation's independent certified public accountant in the course of regular financial audits are protected from disclosure in response to an Internal Revenue ...
No. 26
53 S. Ct. 74 (1932) | Cited 294 times
... MR. JUSTICE STONE delivered the opinion of the Court. Respondent, the owner in fee of Texas oil lands, executed oil and gas leases of the lands for three years and as long thereafter as oil or gas should be produced from them by the lessee, in return for bonus payments aggregating $57,000 in cash, ...
No. 76-1835
98 S. Ct. 1778 (1978) | Cited 294 times
... MR. JUSTICE BRENNAN delivered the opinion of the Court. Petitioner, an orthodontist by profession, on January 31, 1969, purchased the stock and assumed the management of three corporations engaged in the food vending business. The corporations were indebted at the time of the purchase for ...
No. 78-1724
624 F.2d 864 (1980) | Cited 286 times
... Richard R. Sibla appeals his conviction on two counts of willful failure to file an income tax return, in violation of 26 U.S.C. § 7203. The sole issue on appeal is whether the district judge committed reversible error in denying Sibla's motion for recusal of the judge. We find no error, and we ...
No. 05-1015
436 F.3d 431 (2006) | Cited 282 times
... PUBLISHED Argued: October 25, 2005 Before LUTTIG, WILLIAMS, and MICHAEL, Circuit Judges. Affirmed in part, reversed in part, and remanded by published opinion. Judge Michael wrote the opinion, in which Judge Luttig and Judge Williams joined. OPINION A corporate taxpayer paid $561 million to a ...
No. 251
52 S. Ct. 260 (1932) | Cited 277 times
... MR. JUSTICE BUTLER delivered the opinion of the Court. No. 251. Respondent, a manufacturer of "Southern Nut Product," brought this suit in the Southern District of Florida to restrain petitioner from collecting from respondent, or from dealers selling its product, any tax purporting to be levied ...
No. 313
69 S. Ct. 1210 (1949) | Cited 274 times
... MR. CHIEF JUSTICE VINSON delivered the opinion of the Court. This case requires our further consideration of the family partnership problem. The Commissioner of Internal Revenue ruled that the entire income from a partnership allegedly entered into by respondent and his four sons must be taxed to ...
No. 317
66 S. Ct. 532 (1946) | Cited 274 times
... MR. JUSTICE BLACK delivered the opinion of the Court. The Commissioner of Internal Revenue determined that respondent's wife had in her income tax returns for 1940 and 1941 reported as her earnings income that actually had been earned by her husband but had not been reported in his returns. A ...
Nos. 01-5133, 01-5139, 01-5145
309 F.3d 1263 (2002) | Cited 268 times
... PUBLISH Defendants-Appellants Patricia A. Vestal, Gordon E. Davenport, and Charles E. Botefuhr appeal a summary judgment order by the United States District Court for the Northern District of Oklahoma granting summary judgment upholding the Internal Revenue Service's (IRS) right to collect gift ...
No. 531
86 S. Ct. 1416 (1966) | Cited 266 times
... MR. JUSTICE HARLAN delivered the opinion of the Court. In 1962 the appellee, Ben Blue, was informed by the Internal Revenue Service that he might be criminally prosecuted for violation of the federal income tax laws. The following year the Service made jeopardy assessments against Blue, his wife, ...
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