Search : U.S. Supreme Court : Tax Law : From 10/01/06 To 07/01/07
Number of summaries found: 4
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| Court: | U.S. Supreme Court |
| Topic: | Government Law, International Law, Property Law & Real Estate, Tax Law |
| Title: | Permanent Mission of India to the United Nations v. City of New York |
| Date: | 06/14/07 |
| Case Number: | 06-134 |
| Summary: | The Foreign Sovereign Immunities Act (FSIA) does not immunize a foreign government from a law-suit to declare the validity of tax liens on property held by the sovereign for the purpose of housing its employees. |
| Court: | U.S. Supreme Court |
| Topic: | Civil Procedure, Tax Law |
| Title: | Hinck v. US |
| Date: | 05/21/07 |
| Case Number: | 06-376 |
| Summary: | The Tax Court provides the exclusive forum for judicial review of a refusal by the Secretary of the Treasury to abate interest under section 6404(e)(1) of the Internal Revenue Code. |
| Court: | U.S. Supreme Court |
| Topic: | Administrative Law, Banking Law, Tax Law |
| Title: | EC Term of Years Trust v. US |
| Date: | 04/30/07 |
| Case Number: | 05-1541 |
| Summary: | In a refund action brought by a trust under 28 U.S.C. section 1346(a)(1), arising from allegedly wrongful levies by the IRS on a bank account in which the trust had deposited funds, dismissal of the action is affirmed where the trust: 1) missed 26 U.S.C. section 7426(a)(1)'s deadline for challenging a levy; and 2) may not bring the challenge as a tax refund claim under section 1346(a)(1). |
| Court: | U.S. Supreme Court |
| Topic: | Civil Procedure, Government Law, Tax Law |
| Title: | Limtiaco v. Camacho |
| Date: | 03/27/07 |
| Case Number: | 06-116 |
| Summary: | In the context of the Guam Organic Act's debt-limitation provision, 48 U.S.C. section 1423a, Guam's debt limitation must be calculated according to the assessed valuation of property in Guam. |