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Name Category Published
True Oil Company v. Commissioner of Internal Revenue
Taxpayer can't determine 'natural gas well' qualifies for tax credit when Internal Revenue Code unambiguously assigns responsibility to agency. 		Taxation Mar. 24, 1999
Dewey v. United States of America
Order 		Taxation Mar. 24, 1999
Estancia Development Associates v. City of Scottsdale
Sales of real property that is unimproved at the time of its sale, is not taxed by the Model Tax Code. 		Taxation Mar. 24, 1999
American Sheds Inc. v. County of Los Angeles
Assessment of landfill doesn't include 'intangibles' of permits and business enterprise value. 		Taxation Mar. 24, 1999
United States v. Kersten
Court can't consider merits of underlying assessment in proceeding for order authorizing entry to effect levy. 		Taxation Mar. 22, 1999
Texaco Producing Inc. v. County of Kern
Appraisers' techniques aren't scientific and needn't comply with Kelly/Frye test to be admissible. 		Taxation Mar. 19, 1999
Robert Half International, Inc. v. Franchise Tax Board
Cost of canceling warrant is non-business loss deductible against corporate franchise tax. 		Taxation Mar. 19, 1999
Robert Half International Inc. v. Franchise Tax Board
Cost of canceling warrant is non-business loss deductible against corporate franchise tax. 		Taxation Mar. 19, 1999
Gold Coast Hotel & Casino v. United States
Casino using accrual method may deduct value of 'points' when players reach levels required for prizes. 		Taxation Mar. 12, 1999
PCCE Inc. v. United States
Waiver of sovereign immunity permits only attacks on tax liens, not challenges of underlying assessments. 		Taxation Mar. 12, 1999
Arizona Department of Revenue v. Blaze Construction Co. Inc.
A State may impose non-discriminatory taxes on private party's proceeds from contracts with Federal Government. 		Taxation Mar. 11, 1999
American Stores Company and Subsidiaries v. Commissioner of Internal Revenue
Tax deduction can be disallowed for employer's contributions to qualified multi-employer defined-benefit pension plan made after close of taxable year. 		Taxation Mar. 10, 1999
Schatz v. Franchise Tax Board
State income taxes aren't dischargeable until deficiency assessment notice is final. 		Taxation Feb. 26, 1999
General Motors Corp. v. City and County of San Francisco
Business tax that treats in-city and out-of-city manufacturers differently violates commerce protections. 		Taxation Feb. 26, 1999
Brookes v. Commissioner of Internal Revenue
Appellate jurisdiction over tax court decision requires compliance with certification procedures of federal evidentiary rules. 		Taxation Feb. 26, 1999
Preslar v. Commissioner of Internal Revenue
Settlement of loan obligation for less than face value creates taxable income. 		Taxation Feb. 17, 1999
U.S. v. Akaoula
Order 		Taxation Feb. 11, 1999
Buckner v. Springer
Order 		Taxation Feb. 5, 1999
U.S. v. Natco Petroleum Inc.
Order 		Taxation Feb. 3, 1999
Rice v. IRS
Internal Revenue Service press release doesn't violate Federal Privacy Act by releasing information gathered from public source. 		Taxation Jan. 29, 1999
Dabney v. Rubin
Order 		Taxation Jan. 28, 1999
Bahr v. State of Arizona
Property tax classification based on location within foreign trade zone doesn't violate Uniformity Clause. 		Taxation Jan. 22, 1999
Overton v. United States of America
Order 		Taxation Jan. 15, 1999
Gilmore & Wilson Construction Commissioner of Internal Revenue v. Commissioner of Internal Revenue
Order 		Taxation Jan. 14, 1999
U.S. v. Lyman
Order 		Taxation Dec. 28, 1998
Sullivan v. Board of Equalization of Denver County
Residential classification of property not applicable where parcel has no residential dwelling. 		Taxation Dec. 10, 1998
Beery v. Commissioner of Internal Revenue
Order 		Taxation Dec. 10, 1998
Construction Developers Inc. v. City of Phoenix
Wholly owned subsidiary isn't subject to city's privilege license taxes if it exists solely to hold title for parent company. 		Taxation Dec. 9, 1998
Casa de Oro v. Assembly O Yhwhhoshua
Order 		Taxation Dec. 3, 1998
Magellan South Mountain Limited Partnership v. Maricopa County
Statute that provides for revaluatoin of property later in year doesn't violate Equal Protection Clause. 		Taxation Nov. 24, 1998
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