Search : U.S. Supreme Court : Tax Law : From 10/01/05 To 07/01/06
Number of summaries found: 5
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| Court: | U.S. Supreme Court |
| Topic: | Civil Procedure, Commercial Law, Corporation & Enterprise Law, Evidence, Government Law, Tax Law |
| Title: | Anza v. Ideal Steel Supply Corp. |
| Date: | 06/05/06 |
| Case Number: | 04–433 |
| Summary: | A judgment reversing dismissal of respondent's Racketeer Influenced and Corrupt Organizations Act (RICO) claims against a competing company is reversed in part where a 18 U.S.C. section 1962(c) claim did not satisfy the requirement of proximate causation with regards to a claim that respondent lost sales due to petitioners' decreased prices, which allegedly resulted from their tax fraud. |
| Court: | U.S. Supreme Court |
| Topic: | Civil Procedure, Commercial Law, Constitutional Law, Government Law, Manufacturing, Tax Law |
| Title: | DaimlerChrysler Corp. v. Cuno |
| Date: | 05/15/06 |
| Case Number: | 04–1704 |
| Summary: | In a suit brought by taxpayers alleging that their local and state tax burdens were increased by certain taxbreaks for a car manufacturer, a judgment finding that a state tax credit violated the Commerce Clause is vacated where plaintiffs had no standing to challenge the state franchise tax credit. |
| Court: | U.S. Supreme Court |
| Topic: | Civil Procedure, Constitutional Law, Government Law, Property Law & Real Estate, Tax Law |
| Title: | Jones v. Flowers |
| Date: | 04/26/06 |
| Case Number: | 04–1477 |
| Summary: | For purposes of due process, when mailed notice of a tax sale is returned unclaimed, a state must take additional reasonable steps to attempt to provide notice to the property owner before selling his/her property, if it is practicable to do so. |
| Court: | U.S. Supreme Court |
| Topic: | Banking Law, Civil Procedure, Contracts, Dispute Resolution & Arbitration, Tax Law |
| Title: | Wachovia Bank, Nat'l Ass'n v. Schmidt |
| Date: | 01/17/06 |
| Case Number: | 04–1186 |
| Summary: | For purposes of federal-court diversity jurisdiction under 28 U.S.C. section 1348, a national bank is a citizen of the state in which its main office, as set forth in its articles of association, is located. |
| Court: | U.S. Supreme Court |
| Topic: | Constitutional Law, Gaming Law, Government Law, Indian Law, Oil & Gas Law, Tax Law, Transportation |
| Title: | Wagnon v. Prairie Band Potawatomi Nation |
| Date: | 12/06/05 |
| Case Number: | 04–631 |
| Summary: | Because Kansas’ motor fuel tax is a nondiscriminatory tax imposed on an off-reservation transaction between non-Indians, the tax is valid and poses no affront to defendant's sovereignty. |