Search : U.S. Supreme Court : Tax Law : From 10/01/02 To 07/01/03
Number of summaries found: 3
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| Court: | U.S. Supreme Court |
| Topic: | Constitutional Law, Tax Law, Travel & Leisure |
| Title: | FITZGERALD v. RACING ASS'N OF CENT. IOWA |
| Date: | 06/09/03 |
| Case Number: | 02-695 |
| Summary: | Iowa's differential tax rate, distinguishing between adjusted revenues from slot machines at racetracks and revenues from riverboat slot machines, does not violate the Equal Protection Clause under a rational basis analysis. |
| Court: | U.S. Supreme Court |
| Topic: | Civil Procedure, Constitutional Law, Government Law, Tax Law |
| Title: | FRANCHISE TAX BD. OF CALIFORNIA v. HYATT |
| Date: | 04/23/03 |
| Case Number: | 02-42 |
| Summary: | The Full Faith and Credit Clause (U.S. Const. Art. IV, section 1) does not require Nevada to give full faith and credit to California's statutes providing its tax collection agency with immunity from suit. |
| Court: | U.S. Supreme Court |
| Topic: | Aerospace & Defense, Corporation & Enterprise Law, International Trade, Manufacturing, Tax Law |
| Title: | BOEING CO. v. US |
| Date: | 03/04/03 |
| Case Number: | 01-1209 |
| Summary: | A Treasury Regulation governing accounting for research and development expenses when a taxpayer elects to take a current deduction, 26 C.F.R. section 1.861-8(e)(3), is a proper exercise of the Secretary of the Treasury's rulemaking authority. |