Search for: "Fields v. Commissioner of Internal Revenue"
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20 Feb 2019, 2:44 pm
Kelo v. [read post]
8 Nov 2018, 8:25 am
V. [read post]
9 Jul 2018, 2:31 pm
Director of Virgin Islands Bureau of Internal Revenue, Judge Hardiman’s opinion for the Court held that prior to 2004, taxpayers could establish “bona fide residence” regardless of whether their intent was to avoid tax liability or not. [read post]
12 Feb 2018, 1:00 am
Burnden Holdings (UK) Ltd v Fielding & Anor, heard 7 Dec 2017. [read post]
28 Nov 2017, 12:19 pm
The report noted that Internal Revenue Code § 7433 provides that a taxpayer may bring a civil action for damages against the Federal Government if an officer or employee of the IRS recklessly or intentionally, or by reason of negligence, disregards any provision of the Internal Revenue Code or related regulation in connection with the collection of Federal tax. [read post]
26 Dec 2016, 4:30 am
Well Marie-Andree cited that 1879 case Feist Publications, Inc. v. [read post]
14 Feb 2016, 4:02 pm
The judgement of HHJ Moloney QC in the curious international harassment case of Power Places Tours Inc & Ors v Free Spirit [2015] EWHC 3886 (QB) given on 10 December 20 [read post]
7 Feb 2016, 4:04 pm
On the same day the Investigatory Powers Tribunal handed down judgment on compensation in the case of News Group Newspapers v Commissioner of Police ([2016] UKIPTrib 14_176-H). [read post]
28 Dec 2015, 2:51 am
In Europe, The Court of Justice of the European Union ruled that the consent of a copyright holder does not cover the distribution of an object incorporating a work where that object has been altered after its initial marketing to such an extent that it constitutes a new reproduction of that work (Case C‑419/13, Art & Allposters International BV v Stichting Pictoright) with Eleonora opining that the decision means that that there is no such thing as a general… [read post]
5 Oct 2015, 9:09 am
Internal Revenue Code authorizes the Commissioner to restate the claimed terms of purported transactions between commonly-owned businesses if "he determines that ... [read post]
8 Sep 2015, 5:08 pm
First, in a July 8, 2015 decision in Acevedo v. [read post]
28 May 2015, 4:00 am
“Records management law” will be a necessary area of specialization because electronic records are as important to daily living as are motor vehicles, and are now the most frequently used kind of evidence. [read post]
6 Jan 2015, 4:14 am
As discussed here, in Public Employees’ Retirement System of Mississippi, v. [read post]
13 Apr 2014, 8:59 am
Sanofi-Synthelabo Canada Inc., [2008] 3 SCR 265 At the outset, it is appropriate to refer to the words of Judson J. for this Court in Commissioner of Patents v. [read post]
31 Mar 2014, 1:43 am
R (Eastenders Cash and Carry plc & Ors) v Commissioners for Her Majesty’s Revenue and Customs, heard 27 – 28 November 2013.. [read post]
25 Feb 2014, 10:02 am
” He also mentioned the recent decision in SEC v. [read post]
24 Feb 2014, 7:36 pm
Circuits) that “trade or business” status under ERISA should be governed by a novel, multi-factor “investment plus-like” test rather than by this Court’s decisions defining “trade or business” status for purposes of Section 162(a) of the Internal Revenue Code; and (2) whether the First Circuit erred by holding, contrary to Whipple v. [read post]
22 Nov 2013, 12:00 am
Comm'r of Internal Revenue. [read post]
18 Jun 2013, 4:56 pm
Commissioner of Internal Revenue (U.S. [read post]
29 Oct 2012, 7:09 am
Perkins, 12-126), clarification of how the Internal Revenue Service calculates the foreign tax credit (PPL Corporation v. [read post]
