Search for: "United States v. The Commissioner"
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12 Mar 2018, 5:00 am
While its decision was focused on a specific sort of metadata, this conclusion is supported by the Supreme Court of Canada’s 2014 holding in R. v. [read post]
14 Oct 2022, 6:32 am
For example, a 2015 Supreme Court case, Yates v. [read post]
26 Oct 2022, 6:58 am
In an earlier post on this blog, I considered the potential impact on the First Amendment of Thomas J’s originalist reasoning in the Second Amendment case of New York State Rifle and Pistol Association v Bruen, and found some distinctly chilly zephyrs. [read post]
15 Jun 2011, 4:45 pm
From the Journal of Accountancy: The United States Fourth Circuit Court of Appeals overturned a Tax Court decision and upheld a Treasury regulation that sets a two-year statute of limitation on claims for innocent spouse relief (Jones v. [read post]
22 Aug 2014, 9:10 am
Commissioner: Partners or the Partnership -- Who Is the Relevant Entity Under the Avoidance of Double Taxation Convention Between the United States and Australia? [read post]
8 Oct 2009, 9:05 pm
Castle Harbour v. [read post]
14 Mar 2010, 11:25 pm
New York’s Administrative Procedures Act does not require a State agency to issue a declaratory ruling when requestedMatter of Humane Society of United States, Inc. v Brennan, 63 AD3d 1419The genesis of this lawsuit was the New York State’s Department of Agriculture and Markets' declining to issue a declaration that foie gras* is an adulterated food product within the meaning of Agriculture and Markets Law §200. [read post]
10 Jun 2008, 8:35 pm
The United States Tax Court (Tax Court) has held that in innocent spouse cases under Internal Revenue Code (IRC) § 6015 it will consider evidence at trial that was not part of the administrative record. [read post]
18 Oct 2022, 6:29 am
As reported in our previous blogpost, on 7 October 2022, the US White House published an Executive Order on enhancing safeguards for United States signals intelligence activities (EO). [read post]
7 Apr 2021, 5:07 am
Commissioner of Internal Revenue: Perkins v. [read post]
9 Nov 2023, 9:01 pm
The legal system of the United States has its roots in the laws of England. [read post]
4 Oct 2013, 6:09 am
In Shenk v. [read post]
8 Jun 2010, 4:09 am
United States District Judge Janet C. [read post]
11 Oct 2017, 12:00 pm
In a tax proceeding, the United States Tax Court denied the Estate of Michael Jackson’s motion asking the court to exclude testimony by a government expert witness. [read post]
3 Mar 2013, 9:05 am
Smith v. [read post]
3 Mar 2013, 9:05 am
Smith v. [read post]
23 Sep 2009, 4:00 am
In Liberty Property Trust v. [read post]
13 Jan 2014, 6:30 am
Commissioner of Correction (Habeas; claim of warrantless search of vehicle by police; "The petitioner claims that the habeas court erred in concluding that the United States Supreme Court’s decision in Arizona v. [read post]
17 Dec 2016, 4:42 am
Interestingly, this notion was recognized in legislation drafted by the National Conference of Commissioners on Uniform State Laws in 1994: the Uniform Correction or Clarification of Defamation Act (“UCCDA”). [read post]
6 Oct 2016, 6:52 am
Hebert Law Center, Louisiana State University, 2012. [1] See TDX Energy, LLC v. [read post]
