Search : U.S. Supreme Court : Tax Law : From 10/01/01 To 07/01/02
Number of summaries found: 4
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| Court: | U.S. Supreme Court |
| Topic: | Commercial Law, Labor & Employment Law, Tax Law |
| Title: | US v. FIOR D'ITALIA, INC. |
| Date: | 06/17/02 |
| Case Number: | 01-463 |
| Summary: | Tax law authorizes the IRS to use the "aggregate estimation" method in examining a restaurant's credit card slips and assessing an employer's Federal Insurance Contribution Act liability, rather than determining the amount of tips actually received by each employee. |
| Court: | U.S. Supreme Court |
| Topic: | Property Law & Real Estate, Tax Law |
| Title: | US v. CRAFT |
| Date: | 04/17/02 |
| Case Number: | 00-1831 |
| Summary: | A husband's interests in a piece of property, owned with his wife as tenants by the entirety under Michigan law, constitute "property" or "rights to property" to which a federal tax lien may attach pursuant to 26 U.S.C. section 6321. |
| Court: | U.S. Supreme Court |
| Topic: | Bankruptcy Law, Tax Law |
| Title: | YOUNG v. US |
| Date: | 03/04/02 |
| Case Number: | 00-1567 |
| Summary: | The lookback period under Section 507(a)(8)(A)(i) of the Bankruptcy Code is tolled during the pendency of a prior bankruptcy petition, making an IRS claim for debtor's taxes non-dischargeable due to the automatic stay imposed under 11 U.S.C. section 362 during a prior Chapter 13 bankruptcy proceeding, even if debtors obtained a discharge under their newer Chapter 7 petition. |
| Court: | U.S. Supreme Court |
| Topic: | Tax Law |
| Title: | CHICKASAW NATION v. US |
| Date: | 11/27/01 |
| Case Number: | 00-507 |
| Summary: | 25 USC 2719(d)(1) of the Indian Regulatory Gaming Act does not exempt tribes from paying gambling-related taxes imposed by Chapter 35 of the Internal Revenue Code even if Chapter 35 exempts some state-controlled gambling activities. |