Search for: "Cohen v. Commissioner of Internal Revenue" Results 21 - 25 of 25
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22 Mar 2023, 7:51 am by centerforartlaw
Commissioner,[28] the court found that the taxpayer was violating the no private benefits provision when it primarily served one political party over the other, and the evidence lacked in trying to be nonpartisan. [read post]
19 Mar 2012, 9:06 pm by Lyle Denniston
  But the Court returned to a strict interpretation of the ban in 1962, in the case of Enochs v. [read post]
21 Nov 2011, 9:04 pm by Lyle Denniston
  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]
3 Mar 2010, 7:33 pm by Adam Thierer
It has given us unprecedented access to public affairs information—local, state, national, and international. [read post]