For reprint rights or to purchase a copy of your Daily Journal photo, email jeremy@reprintpros.com for prices or call 949-702-5390.

To buy more copies, call 866-531-1492 or email subscribe@dailyjournal.com
This is the property of the Daily Journal Corporation and fully protected by copyright. It is made available only to Daily Journal subscribers for personal or collaborative purposes and may not be distributed, reproduced, modified, stored or transferred without written permission. Please click "Reprint" to order presentation-ready copies to distribute to clients or use in commercial marketing materials or for permission to post on a website. and copyright (showing year of publication) at the bottom.
Subscribe to the Daily Journal for access to Daily Appellate Reports, Verdicts, Judicial Profiles and more...
Daily appellate reports
Enewsletter Sign-up
    Filter by date
     to 
    Search by Case Name
    Search by Judge
    Search by Case Number
    Search by DJ Citation Number
    Search by Category
    Search by Court
Name Category Published
Custom Chrome Inc. v. IRS
Stock options issued as part of loan transaction should be considered as original issue discount and valued at time granted. 		Taxation Jul. 17, 2000
State of Arizona v. Blaze Construction Co.
Arizona transaction privilege taxes against company for road construction on reservations are pre-empted by federal law. 		Taxation Jul. 12, 2000
Tedori v. United States
Interest on deferred tax liability related to interest charge domestic international sales corporation is not deductible as business expense or investment interest. 		Taxation Jun. 30, 2000
Keller v. Chowchilla Water District
Pre-existing standby charge imposed by water district for water purchase is exempt from assessment procedures of Proposition 218. 		Taxation Jun. 30, 2000
Tosello v. United States
Extension of time to file tax refund claim does not change limitations period to challenge denial of refund. 		Taxation Jun. 29, 2000
Tedori v. United States
Interest on deferred tax liability related to interest charge domestic international sales corporation is not deductible as business expense or investment interest. 		Taxation Jun. 29, 2000
Fayeghi v. Commissioner of Internal Revenue
IRS may not be enjoined from collecting tax from individual based on income subject to deficiency proceeding of S corporation. 		Taxation Jun. 29, 2000
Pope & Talbot Inc. v. Commissioner of Internal Revenue
Under the Internal Revenue Code, fair market value of appreciated assets can be determined by hypothetical sale. 		Taxation Jun. 23, 2000
United States v. Lewis County, Washington
State doesn't have authority to foreclose on property owned by federal agency and cannot add interest and penalties on taxes imposed on such property. 		Taxation Jun. 19, 2000
Ingham v. U.S.
Income taxes must be paid on capital gain from property transfer to third person to satisfy property settlement after divorce. 		Taxation Jun. 18, 2000
Sokolow v. U.S.
Taxpayer must sue for refund to challenge validity of income tax liability which is barred by statute of limitations. 		Taxation Jun. 18, 2000
Sac and Fox Nation of Missouri v. Pierce
State motor fuel tax can be levied on fuel distributions to retail gasoline stations on Indian lands not reserved by U.S. treaty. 		Taxation Jun. 15, 2000
Security State Bank v. Commissioner of Internal Revenue
IRC Section 1281 does not require banks to report accrued interest loans made in ordinary course of business as taxable income. 		Taxation Jun. 15, 2000
Oregon State University Alumni Assn. Inc. v. Commissioner of IRS
Minimal administrative work done for licensing of nonprofit organization's name doesn't convert money received into taxable income. 		Taxation Jun. 15, 2000
SecurityLink from Ameritech Inc. v. City of County of Denver
Personal property situated in multiple locations not exempt from property tax. 		Taxation Jun. 14, 2000
Baral v. United States
Remittances of estimated income tax and withholding tax are 'paid' on due date of taxpayer's income tax return. 		Taxation Jun. 14, 2000
Hance v. Commissioner of Internal Revenue
Order 		Taxation Jun. 7, 2000
United States v. Vance
Order 		Taxation Jun. 7, 2000
Kersting v. United States
Taxpayer's attempt to obtain state court judgments on promissory notes issued in connection with tax shelters do not establish legitimacy of scheme. 		Taxation Jun. 2, 2000
Arizona Department of Revenue v. Dougherty (Estate of Ladewig)
Taxpayers must individually exhaust administrative remedies before they can become members of class action seeking tax refund. 		Taxation Jun. 1, 2000
Williamson v. U.S.
Order 		Taxation Jun. 1, 2000
Mola Development Corp. v. Orange County Assessment Appeals
For tax purposes, assessed value of contaminated property is not the fair market value of property uncontaminated, minus cost of cleanup. 		Taxation Jun. 1, 2000
U.S. v. Clinger
Order 		Taxation May 17, 2000
Park Central Mall LLC v. Maricopa County
Assessor relying upon assessment correction procedures to correct valuation error must meet limitations schedule established in statute. 		Taxation May 17, 2000
City of Tucson v. Tucson Hotel Equity Limited Partnership
Hotel profits from selling interstate long distance telecommunication service to guests, are not taxable under telecommunication services statute in Arizona. 		Taxation May 10, 2000
Chen v. Franchise Tax Board
Taxpayer needn't pay interest before seeking judicial review of claim for refund of corporate franchise taxes. 		Taxation May 9, 2000
Davis v. Arizona Department of Revenue
Arizona law allows tax credit only if taxes paid to another state are imposed on and paid by same taxpayer. 		Taxation May 9, 2000
Ip v. United States
Notice is required to obtain financial records of person with no tax liability and no legal relationship with person whom tax assessment was made. 		Taxation May 5, 2000
Bank of America National Trust and Savings Assoc. v. Giant Inland Empire R.V. Center Inc. (County of San Bernardino)
Sale of property for delinquent taxes is not valid where county makes no reasonable effort to notify lienholder of sale. 		Taxation May 5, 2000
Hunt Building Corp. v. Bernick
State may assess general contractor for unpaid contributions and tax withholding for employees of unlicensed subcontractors performing work on federal land. 		Taxation May 5, 2000
By using our website, you agree to our use of cookies in accordance with our cookie policy. You can learn more about how we use cookies by reviewing our Privacy Policy here.