Search : U.S. Supreme Court : Tax Law : From 10/01/04 To 07/01/05
Number of summaries found: 3
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| Court: | U.S. Supreme Court |
| Topic: | Civil Procedure, Property Law & Real Estate, Tax Law |
| Title: | Grable & Sons Metal Prod. v. Darue Engineering |
| Date: | 06/13/05 |
| Case Number: | 04-603 |
| Summary: | Federal district courts have jurisdiction to try claims of title to land obtained at a federal tax sale where the national interest in providing a federal forum for federal tax litigation is sufficiently substantial to support the exercise of federal question jurisdiction. |
| Court: | U.S. Supreme Court |
| Topic: | Tax Law |
| Title: | BALLARD v. COMMISSIONER OF INTERNAL REVENUE |
| Date: | 03/07/05 |
| Case Number: | 03-184 |
| Summary: | The tax court may not exclude from the record on appeal Tax Court Rule 183(b) reports submitted by special trial judges. |
| Court: | U.S. Supreme Court |
| Topic: | Attorney's Fees, Tax Law |
| Title: | COMM'R v. BANKS |
| Date: | 01/24/05 |
| Case Number: | 03-892 |
| Summary: | In calculating federal income tax, when a litigant's recovery constitutes income, the litigant's income includes the portion of the recovery paid to the attorney as a contingent fee. |