Search for: "Grant v. Commissioner of Internal Revenue"
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21 Nov 2011, 9:04 pm
To make a challenge, the taxpayer must pay the tax when it is assessed and sue for a refund on the premise that the tax is invalid, or make that same argument (without first paying up) as a defense when the Internal Revenue Service actually takes action to enforce a tax provision. [read post]
20 Oct 2011, 6:18 pm
Commissioner of Internal Revenue, 10-1553, since the Long Conference. [read post]
4 Oct 2011, 2:20 pm
§ 1951 and making false statements to the Federal Bureau of Investigation and the Internal Revenue Service in violation of 18 U.S.C. [read post]
2 Oct 2011, 6:14 pm
In the absence of a statute or regulation, the court referred to the Internal Revenue Manual (I.R.M. 20.1.1 and 20.1.9.1(4) for guidance. [read post]
10 Sep 2011, 12:59 am
The challenged provisions amended the Internal Revenue Code by adding: (1) a "penalty" payable to the Secretary of the Treasury by an individual taxpayer who failed to maintain adequate health insurance coverage and (2) an "assessable payment" payable to the Secretary of the Treasury by a "large employer" if at least on of its employees received a tax credit or government subsidy to offset payments for certain health-related expenses. [read post]
4 Sep 2011, 7:15 am
The court also affirmed the grant of summary judgment on plaintiff's ineffective assistance of counsel claims, premised on 42 U.S.C. 1983 and Monell v. [read post]
4 Sep 2011, 7:15 am
The court also affirmed the grant of summary judgment on plaintiff's ineffective assistance of counsel claims, premised on 42 U.S.C. 1983 and Monell v. [read post]
20 Aug 2011, 4:00 am
The district court granted summary judgment in favor of the county and its officials. [read post]
19 Aug 2011, 7:00 pm
Commissioner of Internal Revenue, Respondent, Docket No. 18977-09 (downloads as a pdf), filed just this week, U.S. [read post]
19 Jun 2011, 10:19 am
Scottish Widows plc v Commissioners for Her Majesty’s Revenue and Customs (Scotland), Scottish Widows plc No.2 v Commissioners for Her Majesty’s Revenue and Customs (Scotland) and Scottish Widows plc (Respondent) v Commissioners for Her Majesty’s Revenue and Customs, heard 16 – 19 May 2011. [read post]
22 May 2011, 12:00 pm
Scottish Widows plc v Commissioners for Her Majesty’s Revenue and Customs (Scotland), Scottish Widows plc No.2 v Commissioners for Her Majesty’s Revenue and Customs (Scotland) and Scottish Widows plc (Respondent) v Commissioners for Her Majesty’s Revenue and Customs, heard Monday 16 – Thursday 19 May 2011. [read post]
9 May 2011, 2:03 am
Commissioners for Her Majesty’s Revenue & Customs v Tower MCashback LLP 1 and another, heard 21 -22 February 2011. [read post]
13 Mar 2011, 1:41 pm
Commissioners for Her Majesty’s Revenue & Customs v Tower MCashback LLP 1 and another, heard 21 -22 February 2011. [read post]
14 Feb 2011, 3:29 am
495/09 Nokia Corporation v Her Majesty’s Commissioners of Revenue and Customs (IPKat) A touch of class: Latest news of IP TRANSLATOR (IPKat) Beware the ‘own name’ defense – AG opinion in Edwin Co (Property, intangible) General Court: likelihood of confusion for Oyster and Oystra (Class 46) OHIM Board of Appeal: nasty decision about the comparison of goods – no likelihood of confusion between MALONE and MALOTE (Class 46) Can a European… [read post]
30 Dec 2010, 3:04 pm
Citizens United v. [read post]
10 Oct 2010, 11:10 pm
(Spicy IP) Whether a pre-grant patent caution notice is appropriate? [read post]
24 Sep 2010, 3:08 pm
These are petitions raising issues that Tom has determined have a reasonable chance of being granted, although we post them here without consideration of whether they present appropriate vehicles in which to decide those issues. [read post]
3 Sep 2010, 5:21 am
Squire Sanders & Dempsey LLPOn August 18, 2010 the US Securities and Exchange Commission issued Release No 33-9135, a cease and desist order (the Order) settling claims against the state of New Jersey as a result of what the SEC determined was inadequate disclosure of the financial condition of New Jersey's pension funds.Health care reform — regulations issued on expanded internal/external claims review process for nongrandfathered group health plansHunton & Williams… [read post]
8 Jun 2010, 8:41 am
Commissioner of Internal Revenue, asks the Court to clarify whether the federal circuit courts owe deference to each other’s tax decisions. [read post]
19 May 2010, 6:47 am
Commissioner of Internal Revenue Docket: 09-871 Issues: (1) Whether the Fifth Circuit erred in affirming the Tax Court’s interpretation of a statute of limitation resulting in judicial expansion of its jurisdiction beyond the scope set by Congress; and (2) whether circuit courts must consider subject matter jurisdiction in their interpretation of a non-jurisdictional statute, thereby expanding jurisdiction. [read post]
