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		November 22, 2024

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				Law & Justice  Business & Tax Law  Tax Law   Document Name    Date   Document Type  Commissioner of Internal Revenue v. Banks   Jan. 24, 2005 Case Summary 2004 Legislative Summary: Corporate Tax Overhaul   Dec. 4, 2004 Legislative Analysis Alexander v. Americans United for Separation of Church and State: Brief Summary   May 15, 1974 Case Summary Alleged Tax Cheat's Libertarian Connection   Mar. 7, 2005 Legislative Analysis Allen v. Wright: Brief Summary   Jul. 3, 1984 Case Summary Allied-Signal, Inc., as Successor-in-Interest to the Bendix Corp. v. Director, Division of Taxation: Brief Summary   Jun. 15, 1992 Case Summary Aloha Airlines Inc. v. Director of Taxation of Hawaii: Brief Summary   Nov. 1, 1983 Case Summary American Bank & Trust Co. v. Dallas County (463 U.S. 855): Brief Summary   Jul. 5, 1983 Case Summary American Trucking Associations v. Scheiner: Brief Summary   Jun. 23, 1987 Case Summary An Energy Bill in Tax Bill's Clothing   Oct. 16, 2004 Legislative Analysis An Island of Avoidance: Tax-Free in Puerto Rico   Sep. 18, 2006 Legislative Analysis Arkansas Best Corp. v. Commissioner of Internal Revenue: Brief Summary   Mar. 7, 1988 Case Summary Arkansas v. Farm Credit Services of Central Arkansas: Brief Summary   Jun. 2, 1997 Case Summary Armco Inc. v. Harderty: Brief Summary   Jun. 12, 1984 Case Summary ASARCO Inc. v. Idaho State Tax Commission (458 U.S. 307): Brief Summary   Jun. 29, 1982 Case Summary Associated Industries of Missouri v. Lohman, Director of Revenue of Missouri: Brief Summary   May 23, 1994 Case Summary Atkinson Trading Co. v. Shirley   May 29, 2001 Case Summary Atlantic Mutual Insurance Co. v. Commissioner of Internal Revenue: Brief Summary   Apr. 21, 1998 Case Summary Austin v. New Hampshire: Brief Summary   Mar. 19, 1975 Case Summary Auto Record-Keeping, 1985 Legislative Chronology   1985 - 1986 Legislative Analysis Bacchus Imports Ltd. v. Dias: Brief Summary   Jun. 29, 1984 Case Summary Badaracco v. Commissioner of Internal Revenue, Deleet Merchandising Corp. v. United States: Brief Summary   Jan. 17, 1984 Case Summary Bankers Life & Casualty v. Crenshaw: Brief Summary   May 16, 1988 Case Summary Barclays Bank PLC v. Franchise Tax Board of California: Brief Summary   Jun. 20, 1994 Case Summary Beckwith v. U.S.: Brief Summary   Apr. 21, 1976 Case Summary Bob Jones University v. Simon: Brief Summary   May 15, 1974 Case Summary Bob Jones University v. United States, Goldsboro Christian Schools v. United States (461 U.S. 574): Brief Summary   May 24, 1983 Case Summary Boston Stock Exchange v. New York State Tax Commission: Brief Summary   Jan. 12, 1977 Case Summary Boulware v. United States     Case Summary Business Group Challenges Repatriation Tax   Oct. 21, 2019 Legislative Analysis California v. Grace Brethren Church, United States v. Grace Brethren Church, Grace Brethren Church v. United States (457 U.S. 393): Brief Summary   Jun. 18, 1982 Case Summary Camps Newfound/Owatonna, Inc. v. Town of Harrison: Brief Summary   May 19, 1997 Case Summary Cass County, Minnesota v. Leech Lake Band of Chippewa Indians: Brief Summary   Jun. 8, 1998 Case Summary Central Machinery Company v. Arizona State Tax Commission: Brief Summary   Jun. 27, 1980 Case Summary Cheek v. United States: Brief Summary   Jan. 8, 1991 Case Summary City of Pittsburgh v. Alco Parking Corp.: Brief Summary   Jun. 10, 1974 Case Summary Colonial Pipeline Co. v. Traigle: Brief Summary   Apr. 28, 1975 Case Summary Colonnade Catering Corp. v. U.S.: Brief Summary   Jun. 25, 1970 Case Summary Commissioner of Internal Revenue v. Bollinger: Brief Summary   Mar. 22, 1988 Case Summary Commissioner of Internal Revenue v. Engle, Farmar v. United States: Brief Summary   Jan. 10, 1984 Case Summary Commissioner of Internal Revenue v. Estate of Hubert: Brief Summary   Mar. 18, 1997 Case Summary Commissioner of Internal Revenue v. Fink: Brief Summary   Jun. 22, 1987 Case Summary Commissioner of Internal Revenue v. Groetzinger: Brief Summary   Feb. 24, 1987 Case Summary Commissioner of Internal Revenue v. Portland Cement Company of Utah (450 U.S. 156): Brief Summary   Mar. 3, 1981 Case Summary Commissioner of Internal Revenue v. Shapiro: Brief Summary   Mar. 8, 1976 Case Summary Commissioner of Internal Revenue v. Tufts (461 U.S. 300): Brief Summary   May 2, 1983 Case Summary Commonwealth Edison Co. v. Montana (453 U.S. 609): Brief Summary   Jul. 2, 1981 Case Summary Complete Auto Transit Inc. v. Brady: Brief Summary   Mar. 8, 1977 Case Summary Container Corporation of America v. Franchise Tax Board (463 U.S. 159): Brief Summary   Jun. 27, 1983 Case Summary Corporate Tax Avoidance Getting Trickier to Gauge   Oct. 2, 2004 Legislative Analysis Corporate Tax Bill Stalls in Senate; House Mulls Altering Its Version   Mar. 27, 2004 Legislative Analysis Corporate Tax Cut Bill's Math Faces Electoral Calculations   Oct. 2, 2004 Legislative Analysis Couch v. U.S.: Brief Summary   Jan. 9, 1973 Case Summary County of Yakima v. Confederated Tribes and Bands of the Yakima Indian Nation; Confederated Tribes and Bands of the Yakima Indian Nation v. County of Yakima: Brief Summary   Jan. 14, 1992 Case Summary CSX Transportation, Inc. v. Georgia State Board of Equalization     Case Summary Cutting Carbon Emissions is a Very Taxing Issue   Dec. 9, 2019 Legislative Analysis De Buono, New York Commissioner of Health v. NYSA-ILA Medical and Clinical Services Fund: Brief Summary   Jun. 2, 1997 Case Summary Department of Revenue of Kentucky v. Davis     Case Summary Department of Revenue of Oregon v. ACF Industries, Inc.: Brief Summary   Jan. 24, 1994 Case Summary Department of Revenue of State of Washington v. Association of Washington Stevedoring Companies: Brief Summary   Apr. 26, 1978 Case Summary Department of Taxation and Finance of New York v. Milhelm Attea & Bros., Inc.: Brief Summary   Jun. 13, 1994 Case Summary Dickman v. Commissioner of Internal Revenue: Brief Summary   Feb. 22, 1984 Case Summary Diedrich v. Commissioner of Internal Revenue (457 U.S. 191): Brief Summary   Jun. 15, 1982 Case Summary Director of Revenue of Missouri v. CoBank ACB   Feb. 20, 2001 Case Summary EC Term of Years Trust v. United States,   Apr. 30, 2007 Case Summary Estate Tax Deal Urgent, Elusive   Jun. 6, 2005 Legislative Analysis Exxon Corp. v. Eagerton, Exchange Oil and Gas Corp. v. Eagerton (462 U.S. 176): Brief Summary   Jun. 8, 1983 Case Summary Exxon Corp. v. Wisconsin Department of Revenue: Brief Summary   Jun. 10, 1980 Case Summary F. W. Woolworth Co. v. Taxation and Revenue Department of New Mexico (458 U.S. 354): Brief Summary   Jun. 29, 1982 Case Summary First National Bank of Atlanta v. Bartow County Board of Tax Assessors: Brief Summary   Mar. 19, 1985 Case Summary Franchise Tax Board of California v. Alcan Aluminium Ltd.: Brief Summary   Jan. 10, 1990 Case Summary Franchise Tax Board of California v. United States Postal Service: Brief Summary   Jun. 11, 1984 Case Summary Freytag v. Commissioner of Internal Revenue: Brief Summary   Jun. 27, 1991 Case Summary Fulton Corp. v. Faulkner, Secretary of Revenue of North Carolina: Brief Summary   Feb. 21, 1996 Case Summary Garner v. U.S.: Brief Summary   Mar. 23, 1976 Case Summary General Motors Corp v. Tracy, Tax Commissioner of Ohio: Brief Summary   Feb. 18, 1997 Case Summary Gitlitz v. Commissioner of Internal Revenue   Jan. 9, 2001 Case Summary GM Leasing Corp. v. United States: Brief Summary   Jan. 12, 1977 Case Summary Gordon v. Lance: Brief Summary   Jun. 7, 1971 Case Summary Grable & Sons Metal Products, Inc. v. Darue Engineering & Manufacturing   Jun. 13, 2005 Case Summary Grassley Stalls Tax Cut Extension, Vexing Fellow Republicans   Sep. 11, 2004 Legislative Analysis Harper v. Virginia Department of Taxation: Brief Summary   Jun. 18, 1993 Case Summary Highlights of Corporate Tax Bill   Oct. 9, 2004 Legislative Analysis Hill v. Stone: Brief Summary   May 12, 1975 Case Summary Hillsboro National Bank v. Commissioner of Internal Revenue, United States v. Bliss Dairy (460 U.S. 370): Brief Summary   Mar. 7, 1983 Case Summary Hinck v. United States   May 21, 2007 Case Summary Holmes v. McNamara: Brief Summary   May 16, 1988 Case Summary House-Senate Tax Fight Puts Extenders in Limbo   Oct. 13, 2014 Legislative Analysis Hunt-Wesson, Inc. v. Franchise Tax Board of California: Brief Summary   Feb. 22, 2000 Case Summary INDOPCO, Inc. v. Commissioner of Internal Revenue: Brief Summary   Jun. 15, 1992 Case Summary Interstate Commerce Commission (ICC) v. American Trucking Associations Inc.: Brief Summary   Jun. 5, 1984 Case Summary Interstate Taxation, 1965 Legislative Chronology   1965 Legislative Analysis IRS Set to Lean Harder On Wayward Taxpayers   Apr. 25, 2005 Legislative Analysis Itel Containers International Corp. v. Huddleston, Commissioner of Revenue of Tennessee: Brief Summary   Feb. 23, 1993 Case Summary James B. Beam Distilling Co. v. Georgia: Brief Summary   Jun. 20, 1991 Case Summary Japan Line Ltd. v. County of Los Angeles: Brief Summary   Apr. 30, 1979 Case Summary Jersey Shore State Bank v. United States: Brief Summary   Jan. 20, 1987 Case Summary Jewett v. Commissioner of Internal Revenue (455 U.S. 305): Brief Summary   Feb. 23, 1982 Case Summary Kahn v. Shevin: Brief Summary   Apr. 24, 1974 Case Summary Kerr-McGee Corp. v. Navajo Tribe of Indians: Brief Summary   Apr. 16, 1985 Case Summary Knight v. Commissioner of Internal Revenue     Case Summary Kosydar v. National Cash Register Co.: Brief Summary   May 20, 1974 Case Summary Kraft General Foods, Inc. v. Iowa Department of Revenue and Finance: Brief Summary   Jun. 18, 1992 Case Summary Laing v. U.S., U.S. v. Hall: Brief Summary   Jan. 13, 1976 Case Summary Leary v. U.S.: Brief Summary   Mar. 19, 1969 Case Summary Limbach v. The Hooven & Allison Co.: Brief Summary   Apr. 18, 1984 Case Summary Lunding v. New York Tax Appeals Tribunal: Brief Summary   Jan. 21, 1998 Case Summary Maryland v. Louisiana (452 U.S. 456): Brief Summary   May 26, 1981 Case Summary McKesson Corporation v. Division of Alcoholic Beverages and Tobacco, Department of Business Regulation of Florida: Brief Summary   Jun. 4, 1990 Case Summary MeadWestvaco Corp. v. Illinois Department of Revenue     Case Summary Memphis Bank & Trust Co. v. Garner (459 U.S. 392): Brief Summary   Jan. 24, 1983 Case Summary Merrion v. Jicarilla Apache Tribe, Amoco Production Co. v. Jicarilla Apache Tribe (455 U.S. 130): Brief Summary   Jan. 25, 1982 Case Summary Metropolitan Life Insurance Co. v. Ward: Brief Summary   Mar. 26, 1985 Case Summary Michelin Tire Corp. v. Wages: Brief Summary   Jan. 14, 1976 Case Summary Minneapolis Star & Tribune Co. v. Minnesota Commissioner of Revenue (460 U.S. 575): Brief Summary   Mar. 29, 1983 Case Summary Missouri v. Jenkins: Brief Summary (1990)   Apr. 18, 1990 Case Summary Missouri v. Jenkins: Detailed Summary (1990)   Apr. 18, 1990 Case Summary Missouri v. Jenkins: Opinion Excerpt (1990)   Apr. 18, 1990 Primary Source Mobil Oil Corp. v. Commissioner of Taxes of Vermont: Brief Summary   Mar. 19, 1980 Case Summary Montana v. Blackfeet Tribe of Indians: Brief Summary   Jun. 3, 1985 Case Summary Montana v. Crow Tribe of Indians: Brief Summary   May 18, 1998 Case Summary Moorman Manufacturing Company v. Bair: Brief Summary   Jun. 15, 1978 Case Summary National Geographic Society v. Board of Equalization of California: Brief Summary   Apr. 4, 1977 Case Summary Nebraska Dept. of Revenue v. Loewenstein: Brief Summary   Dec. 12, 1994 Case Summary New Energy Company of Indiana v. Limbach, Tax Commissioner of Ohio: Brief Summary   May 31, 1988 Case Summary New Questions on Whether Opportunity Zones Benefit the People Congress Intended   Feb. 3, 2020 Legislative Analysis New Study Finds Census Understates Poverty Rate, Invigorating Advocates of a Wealth Tax   Dec. 2, 2019 Legislative Analysis New Tax Law Could Mean Higher Salaries for CEOs   Mar. 19, 2018 Legislative Analysis Newsweek, Inc. v. Florida Department of Revenue: Brief Summary   Feb. 23, 1998 Case Summary Nordlinger v. Hahn, in his capacity as Tax Assessor for Los Angeles County: Brief Summary   Jun. 13, 1992 Case Summary Norfolk & Western Railway Co. v. Liepelt: Brief Summary   Feb. 19, 1980 Case Summary O'Gilvie v. United States: Brief Summary   Dec. 10, 1996 Case Summary Oklahoma Tax Commission v. Chickasaw Nation: Brief Summary   Jun. 14, 1995 Case Summary Oklahoma Tax Commission v. Citizen Band Potawatomi Indian Tribe of Oklahoma: Brief Summary   Feb. 26, 1991 Case Summary Oklahoma Tax Commission v. Jefferson Lines, Inc.: Brief Summary   Apr. 3, 1995 Case Summary Oklahoma Tax Commission v. Sac and Fox Nation: Brief Summary   May 17, 1993 Case Summary Paulsen v. Commissioner of Internal Revenue: Brief Summary   Jan. 8, 1985 Case Summary Pennsylvania v. New Jersey; Maine v. New Hampshire: Brief Summary   Jun. 17, 1976 Case Summary President R. Reagan's Remarks on Signing HR 4242 and HR 3982 into Law; Historic Package of Tax and Budget Reductions   Aug. 13, 1981 Primary Source Private School Bias, 1979 Legislative Chronology   1979 Legislative Analysis Quill Corp. v. North Dakota, by and through its Tax Commissioner, Heitkamp: Brief Summary   May 26, 1992 Case Summary Ramah Navajo School Board v. Bureau of Revenue of New Mexico (458 U.S. 832): Brief Summary   Jul. 2, 1982 Case Summary Rendering Unto Caesar   Oct. 23, 2006 Legislative Analysis Richards v. Jefferson County, Alabama: Brief Summary   Jun. 10, 1996 Case Summary Rosewell v. LaSalle National Bank (450 U.S. 503): Brief Summary   Mar. 24, 1981 Case Summary Rowan Cos. Inc. v. United States (452 U.S. 247): Brief Summary   Jun. 8, 1981 Case Summary San Antonio Independent School District v. Rodriguez: Brief Summary   Mar. 21, 1973 Case Summary Simon v. Eastern Kentucky Welfare Rights Organization: Brief Summary   Jun. 1, 1976 Case Summary Sorenson v. Secretary of the Treasury: Brief Summary   Apr. 22, 1986 Case Summary South Carolina v. Baker: Brief Summary   Apr. 20, 1988 Case Summary South Carolina v. Reagan: Brief Summary   Feb. 22, 1984 Case Summary South Central Bell Telephone Co. v. Alabama: Brief Summary   Mar. 23, 1999 Case Summary Special Interests Strike Gold in Richly Targeted Tax Bill   Oct. 16, 2004 Legislative Analysis States, Traditional Retailers Beat Back Effort to Extend Internet Tax Moratorium     Legislative Analysis Studies Show Corporations Not Paying Taxes   Oct. 2, 2004 Legislative Analysis Tax Break: Mother Of 'Innovation'?   Apr. 4, 2005 Legislative Analysis Tax Credits for Companies and Investors   Sep. 25, 2004 Legislative Analysis Tax Increase, 1987 Legislative Chronology   1987 - 1988 Legislative Analysis Technical Tax Corrections, 1988 Legislative Chronology   1987 - 1988 Legislative Analysis The Tax Man May Be Coming for Uber, Lyft Drivers   May 20, 2019 Legislative Analysis Thomas Trades Pure for Practical to Move Much-Altered Tax Bill   Jun. 12, 2004 Legislative Analysis Thomas' Business Tax Plan Draws Fire as Invitation to Corporate Avoidance   Aug. 30, 2003 Legislative Analysis Tiffany Fine Arts Inc. v. United States: Brief Summary   Jan. 9, 1985 Case Summary Toll v. Moreno (458 U.S. 1): Brief Summary   Jun. 28, 1982 Case Summary Treasury Department Closes Loopholes, Cutting Revenue-Raising Offsets   Dec. 13, 2003 Legislative Analysis Trinova Corp. v. Michigan Department of Treasury: Brief Summary   Feb. 19, 1991 Case Summary Two Senators Who Held Up the Corporate Tax Bill -- And What They Got in Return   Oct. 16, 2004 Legislative Analysis Tyler Pipe Industries v. Washington State Department of Revenue: Brief Summary   Jun. 23, 1987 Case Summary U.S. v. Bisceglia: Brief Summary   Feb. 19, 1975 Case Summary U.S. v. Cartwright: Brief Summary   May 7, 1973 Case Summary U.S. v. Kasmir, Fisher v. U.S.: Brief Summary   Apr. 21, 1976 Case Summary U.S. v. Key: Brief Summary   Mar. 30, 1970 Case Summary U.S. v. Richardson: Brief Summary   Jun. 25, 1974 Case Summary U.S. v. Wells Fargo Bank: Brief Summary   Mar. 23, 1988 Case Summary United Air Lines v. Mahin: Brief Summary   Mar. 5, 1973 Case Summary United States Steel Corp. v. Multistate Tax Commission: Brief Summary   Feb. 21, 1978 Case Summary United States v. American Bar Endowment: Brief Summary   Jun. 23, 1986 Case Summary United States v. American College of Physicians: Brief Summary   Apr. 22, 1986 Case Summary United States v. Arthur Young & Co.: Brief Summary   Mar. 21, 1984 Case Summary United States v. Baggot (463 U.S. 476): Brief Summary   Jun. 30, 1983 Case Summary United States v. Boyle: Brief Summary   Jan. 9, 1985 Case Summary United States v. Brockamp: Brief Summary   Feb. 18, 1997 Case Summary United States v. California: Brief Summary   Apr. 26, 1993 Case Summary United States v. Carlton: Brief Summary   Jun. 13, 1994 Case Summary United States v. Cleveland Indians Baseball Co.   Apr. 17, 2001 Case Summary United States v. Clintwood Elkhorn Mining Company     Case Summary United States v. County of Fresno: Brief Summary   Jan. 25, 1977 Case Summary United States v. Estate of Romani: Brief Summary   Apr. 21, 1998 Case Summary United States v. Euge: Brief Summary   Feb. 20, 1980 Case Summary United States v. Fior D'Italia, Inc.   Jun. 17, 2002 Case Summary United States v. General Dynamics Corp.: Brief Summary   Apr. 22, 1987 Case Summary United States v. Goodyear Tire and Rubber Co.: Brief Summary   Dec. 11, 1989 Case Summary United States v. Hatter, Judge, United States District Court for the Central District of California   May 21, 2001 Case Summary United States v. Hemme: Brief Summary   Jun. 3, 1986 Case Summary United States v. Hughes Properties: Brief Summary   Jun. 3, 1986 Case Summary United States v. Irvine: Brief Summary   Apr. 20, 1994 Case Summary United States v. Jose: Brief Summary   Dec. 2, 1996 Case Summary United States v. Lee (455 U.S. 252): Brief Summary   Feb. 23, 1982 Case Summary United States v. National Bank of Commerce: Brief Summary   Jun. 25, 1985 Case Summary United States v. New Mexico (455 U.S. 720): Brief Summary   Mar. 24, 1982 Case Summary United States v. Ptasynski (462 U.S. 74): Brief Summary   Jun. 6, 1983 Case Summary United States v. Ptasynski: Ruling of the U.S. Supreme Court on the Constitutionality of the Windfall Profits Tax   Jun. 6, 1983 Primary Source United States v. Rodgers (461 U.S. 677): Brief Summary   May 31, 1983 Case Summary United States v. Rylander (460 U.S. 752): Brief Summary   Apr. 19, 1983 Case Summary United States v. Swank (451 U.S. 571): Brief Summary   May 18, 1981 Case Summary United States v. United States Shoe Corp.: Brief Summary   Mar. 31, 1998 Case Summary United States v. Vogel Fertilizer Co. (455 U.S. 16): Brief Summary   Jan. 13, 1982 Case Summary Walz v. Tax Commission of the City of New York: Brief Summary   May 4, 1970 Case Summary Washington v. Confederated Tribes of the Colville Indian Reservation; Washington v. United States: Brief Summary   Jun. 10, 1980 Case Summary Western and Southern Life Insurance Co. v. State Board of Equalization of California (451 U.S. 648): Brief Summary   May 26, 1981 Case Summary Westinghouse Electric Corp. v. Tully: Brief Summary   Apr. 24, 1984 Case Summary While Highway, Energy Bills Languish, Tax Bill Gives Lobbyists Much to Celebrate   Oct. 16, 2004 Legislative Analysis White Mountain Apache Tribe v. Bracker: Brief Summary   Jun. 27, 1980 Case Summary Williams v. Vermont: Brief Summary   Jun. 4, 1985 Case Summary Wisconsin Department of Revenue v. William Wrigley, Jr., Co.: Brief Summary   Jun. 19, 1992 Case Summary Xerox Corp. v. County of Harris, Texas (459 U.S. 145): Brief Summary   Dec. 13, 1982 Case Summary Zenith Radio Corporation v. United States: Brief Summary   Jun. 21, 1978 Case Summary
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