Tax Law: Supreme Court Cases
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- Anza v. Ideal Steel Supply Corp. 547 U. S. 451 (2006) (A judgment reversing dismissal of respondent's Racketeer Influenced and Corrupt Organizations Act (RICO) claims against a competing company is reversed in part where a 18 U.S.C. section 1962(c) claim did not satisfy the requirement of proximate causation with regards to a claim that respondent lost sales due to petitioners' decreased prices, which allegedly resulted from their tax fraud.)
- BALLARD v. COMMISSIONER OF INTERNAL REVENUE 544 U. S. 40 (2005) (The tax court may not exclude from the record on appeal Tax Court Rule 183(b) reports submitted by special trial judges.)
- BOEING CO. v. US 537 U. S. 437 (2003) (A Treasury Regulation governing accounting for research and development expenses when a taxpayer elects to take a current deduction, 26 C.F.R. section 1.861-8(e)(3), is a proper exercise of the Secretary of the Treasury's rulemaking authority.)
- Boulware v. US ___ U. S. ___ (2008) (In the context of sections of the Internal Revenue Code that set the conditions for treating certain corporate distributions as returns of capital, nontaxable to the recipient, a distributee accused of criminal tax evasion may claim return-of-capital treatment without producing evidence that either he or the corporation intended a return of capital when the distribution occurred.)
- CHICKASAW NATION v. US 534 U. S. 84 (2001) (25 USC 2719(d)(1) of the Indian Regulatory Gaming Act does not exempt tribes from paying gambling-related taxes imposed by Chapter 35 of the Internal Revenue Code even if Chapter 35 exempts some state-controlled gambling activities.)
- COMM'R v. BANKS 426 (2005) (In calculating federal income tax, when a litigant's recovery constitutes income, the litigant's income includes the portion of the recovery paid to the attorney as a contingent fee.)
- CSX Transp., Inc. v. Georgia State Bd. of Equalization ___ U. S. ___ (2007) (In the context of the valuation of property for tax purposes, the Railroad Revitalization and Regulatory Reform Act of 1976 allows a railroad to attempt to show that state methods for determining the value of railroad property result in a discriminatory determination of true market value.)
- DaimlerChrysler Corp. v. Cuno 547 U. S. 332 (2006) (In a suit brought by taxpayers alleging that their local and state tax burdens were increased by certain taxbreaks for a car manufacturer, a judgment finding that a state tax credit violated the Commerce Clause is vacated where plaintiffs had no standing to challenge the state franchise tax credit.)
- EC Term of Years Trust v. US ___ U. S. ___ (2007) (In a refund action brought by a trust under 28 U.S.C. section 1346(a)(1), arising from allegedly wrongful levies by the IRS on a bank account in which the trust had deposited funds, dismissal of the action is affirmed where the trust: 1) missed 26 U.S.C. section 7426(a)(1)'s deadline for challenging a levy; and 2) may not bring the challenge as a tax refund claim under section 1346(a)(1).)
- FITZGERALD v. RACING ASS'N OF CENT. IOWA 539 U. S. 103 (2003) (Iowa's differential tax rate, distinguishing between adjusted revenues from slot machines at racetracks and revenues from riverboat slot machines, does not violate the Equal Protection Clause under a rational basis analysis.)
- FRANCHISE TAX BD. OF CALIFORNIA v. HYATT 538 U. S. 488 (2003) (The Full Faith and Credit Clause (U.S. Const. Art. IV, section 1) does not require Nevada to give full faith and credit to California's statutes providing its tax collection agency with immunity from suit.)
- Grable & Sons Metal Prod. v. Darue Engineering 545 U. S. 308 (2005) (Federal district courts have jurisdiction to try claims of title to land obtained at a federal tax sale where the national interest in providing a federal forum for federal tax litigation is sufficiently substantial to support the exercise of federal question jurisdiction.)
- HIBBS v. WINN 542 U. S. 88 (2004) (Tax Injunction Act did not bar plaintiffs' challenge to a state tax law providing for credits for payments made to school tuition organizations that provided scholarships to private school students, which plaintiffs challenged as violating the Establishment Clause.)
- Hinck v. US ___ U. S. ___ (2007) (The Tax Court provides the exclusive forum for judicial review of a refusal by the Secretary of the Treasury to abate interest under section 6404(e)(1) of the Internal Revenue Code.)
- Jones v. Flowers 547 U. S. 220 (2006) (For purposes of due process, when mailed notice of a tax sale is returned unclaimed, a state must take additional reasonable steps to attempt to provide notice to the property owner before selling his/her property, if it is practicable to do so.)
- Knight v. Comm'r of Internal Revenue ___ U. S. ___ (2008) (In the context of the Internal Revenue Code, under which individuals may subtract from their taxable income certain itemized deductions, but only to the extent the deductions exceed 2% of adjusted gross income, investment advisory fees are also subject to the 2% floor when incurred by a trust.)
- MeadWestvaco Corp. v. Illinois Dep't of Revenue ___ U. S. ___ (2008) (In a case raising the issue of whether Illinois constitutionally taxed an apportioned share of the capital gain realized by Mead, an out-of-state corporation, on the sale of one of its business divisions, Lexis/Nexis, a judgment in the state's favor is vacated and remanded where: 1) the state courts erred in considering whether Lexis/Nexis served an "operational purpose" in Mead's business after determining that Lexis and Mead were not unitary; and 2) an alternative ground for affirmance was neither raised nor addressed in the state courts, and thus, would not be considered.)
- Permanent Mission of India to the United Nations v. City of New York ___ U. S. ___ (2007) (The Foreign Sovereign Immunities Act (FSIA) does not immunize a foreign government from a law-suit to declare the validity of tax liens on property held by the sovereign for the purpose of housing its employees.)
- US v. Clintwood Elkhorn Mining Co. ___ U. S. ___ (2008) (The plain language of 26 U.S.C. sections 7422(a) and 6511 requires a taxpayer seeking a refund for a tax assessed in violation of the Export Clause, just as for any other unlawfully assessed tax, to file a timely administrative refund claim before bringing suit against the government.)
- US v. CRAFT 535 U. S. 274 (2002) (A husband's interests in a piece of property, owned with his wife as tenants by the entirety under Michigan law, constitute "property" or "rights to property" to which a federal tax lien may attach pursuant to 26 U.S.C. section 6321.)
- US v. FIOR D'ITALIA, INC. 536 U. S. 238 (2002) (Tax law authorizes the IRS to use the "aggregate estimation" method in examining a restaurant's credit card slips and assessing an employer's Federal Insurance Contribution Act liability, rather than determining the amount of tips actually received by each employee.)
- US v. GALLETTI 541 U. S. 114 (2004) (The proper tax assessment against a partnership suffices to extend the statute of limitations to collect the tax in a judicial proceeding from the general partners who are liable for the payment of the partnership's debts. Once a tax has been properly assessed, nothing in the Internal Revenue Code requires the IRS to separately assess the same tax against individuals who are not the actual taxpayers but are, by reason of state law, liable for the taxpayer's debt.)
- Wagnon v. Prairie Band Potawatomi Nation 546 U. S. 95 (2005) (Because Kansas' motor fuel tax is a nondiscriminatory tax imposed on an off-reservation transaction between non-Indians, the tax is valid and poses no affront to defendant's sovereignty.)
- YOUNG v. US 481 U. S. 787 (1987) (The lookback period under Section 507(a)(8)(A)(i) of the Bankruptcy Code is tolled during the pendency of a prior bankruptcy petition, making an IRS claim for debtor's taxes non-dischargeable due to the automatic stay imposed under 11 U.S.C. section 362 during a prior Chapter 13 bankruptcy proceeding, even if debtors obtained a discharge under their newer Chapter 7 petition.)
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