Cases

MEMORANDUM OPINION TURK, District Judge. This case is before the court on appeal from an order entered by The Honorable William E. Anderson, Chief United States Bankruptcy Judge, overruling appellant’s objection to the amended claim filed by the Internal Revenue Service. Upon careful consideration of the record, the applicable law, and the briefs submitted by counsel, the court finds that the B

741 N.E.2d 1 (2000) MEYER WASTE SYSTEMS, INC., an Indiana corporation d/b/a Able Disposal, Petitioner, v. INDIANA DEPARTMENT OF STATE REVENUE, Respondent. No. 45T10-9609-TA-124. Tax Court of Indiana. December 7, 2000. *3 Steven W. Handlon, Handlon & Handlon, Portage, IN, Attorney for Petitioner. Karen M. Freeman-Wilson

ON PETITION FOR INTERLOCUTORY APPEAL SHEPARD, Chief Justice. Farm Credit Services of Mid-America (Mid-America), an Agricultural Credit Association, claims it is exempt from Indiana’s Financial Institutions Tax under constitutional principles of intergovernmental tax immunity. We conclude it is only partially exempt. Facts and Procedural History Mid-America is part o

SIBLEY, Circuit Judge. An additional tax was assessed by the Commissioner and sustained by the Board of Tax Appeals against John H. Therrell for the years 1931 and 1932 because of income received by him in those years as liquidator of a number of Florida banks and trust companies. The only question is whether the Federal Constitution prohibits taxation by the United States of this income earned in the service of the State of

68 F.2d 634 (1934) POWERS et al. v. COMMISSIONER OF INTERNAL REVENUE. No. 2811. Circuit Court of Appeals, First Circuit. January 9, 1934. *635 Melville F. Weston, of Boston, Mass. (Stanley R. Miller and Powers & Hall, all of Boston, Mass., on the brief), for petitioners. John MacC. Hudson, Sp. Asst. to Atty. Gen. (Sewa

69 F.2d 755 (1934) COMMISSIONER OF INTERNAL REVENUE v. SHERMAN. No. 2863. Circuit Court of Appeals, First Circuit. March 14, 1934. J. P. Jackson, Sp. Asst. to Atty. Gen. (Sewall Key and J. Louis Monarch, Sp. Assts. to Atty. Gen., on the brief), for Commissioner of Internal Revenue. Lawrence E. Green, of Boston, Mass. (Reginald Heber Smith and Hale & Dorr,

DUNN, Judge. These consolidated utility rate case appeals are from an order of the Franklin Circuit Court entered August 1, 1983, which affirmed in part, and reversed and remanded in part, the order of the Kentucky Public Service Commission in the South Central Bell Telephone Company’s 1982 application for increased rates. The company directly appeals from those portions of the trial court’s order which affirmed the Commissi

41 F.2d 308 (1930) GEUDER, PAESCHKE & FREY CO. v. COMMISSIONER OF INTERNAL REVENUE. No. 4201. Circuit Court of Appeals, Seventh Circuit. May 22, 1930. As Modified on Denial of Rehearing June 18, 1930. *309 Walter W. Hammond, of Kenosha, Wis., for petitioner. John G. Remey, of Washington, D. C., for res

395 F.Supp.2d 521 (2005) TRITENT INTERNATIONAL CORP.; Dwi, LLC; and Cibahia Tabacos Especias Ltda, Plaintiffs, v. Commonwealth of KENTUCKY, Defendant. No. CIV.A. 3:04-67-JMH. United States District Court, E.D. Kentucky, Frankfort. October 24, 2005. *522 David Foster Dobbins, Patterson, Belknap, Webb & Tyler LLP, New York City

ANDERSON, Circuit Judge: This case presents the issue of whether Ashley Scott (“Scott”) is a “responsible person” under 26 U.S.C. § 6672. 1 A responsible person is required to pay over to the Internal Revenue Service trust fund taxes — i.e., taxes withheld by a business from employees’ wages. The district court grante

Opinion for the court by Associate Judge Fisher. Dissenting opinion by Associate Judge Beckwith at page 177. Fisher, Associate Judge After a bench trial, appellant Gilberto Lopez-Ramirez was convicted of attempted misdemeanor sexual abuse,1 but acquitted of three counts of contempt.2 Appellant argues that he should have received

IN THE SUPREME COURT, STATE OF WYOMING 2025 WY 21 OCTOBER TERM, A.D. 2024 February 18, 2025 RYAN AMADIO, Appellant (Defendant), v. S-24-0207 TARA AMADIO, Appellee (Plaintiff). Appeal from the Distric

07/14/2020 DA 19-0521 Case Number: DA 19-0521 IN THE SUPREME COURT OF THE STATE OF MONTANA 2020 MT 179 JUNKERMIER, CLARK, CAMPANELLA, STEVENS, P.C., a Montana Professional Corporation, Plaintiff and Appellee, v. TERRY ALBO

STEPHEN A. HIGGINSON, Circuit Judge: *864 Ignacio Arellano-Banuelos appeals his conviction by a jury for illegal reentry. He argues that the district court erred by denying his motion to suppress his confession, preventing him from presenting a statute of limitations defense, striking a pros

IN THE SUPREME COURT OF MISSISSIPPI NO. 2024-AN-00749-SCT IN THE MATTER OF THE ENLARGING, EXTENDING AND DEFINING THE CORPORATE LIMITS AND BOUNDARIES OF THE CITY OF OLIVE BRANCH, DESOTO COUNTY, MISSISSIPPI: THE CITY OF OLIVE BRANCH, MISSISSIPPI v. PEGGY DOBBINS ET AL. DATE OF JUDGMENT: 05/29/2024 TRIAL JUDGE: HON. PERCY L. LYNCHARD, JR. TRIAL COURT ATTORNEYS: BR

236 S.W.3d 156 (2007) SATURN CORPORATION v. Ruth JOHNSON, Commissioner of the Department of Revenue for the State of Tennessee. Court of Appeals of Tennessee, Middle Section, at Nashville. September 13, 2006 Session. January 31, 2007. Permission to Appeal Denied June 18, 2007. *157 Robert E. Cooper, Jr., Attorney

ORDER ON MOTION TO DISMISS ; KENNETH A. MARRA, United States District Judge THIS CAUSE is before the Court upon Defendants’ Motion to Dismiss Plaintiffs’ Corrected Second Amended Complaint and/or Motion for More Definite Statement [DE 52]. The Motion is fully briefed and ripe for review. The Court has carefully considered all relevant filings and is otherwise fully advised in the premises. Introduction

650 S.E.2d 497 (2007) Ran NIZAN v. WELLS FARGO BANK MINNESOTA NATIONAL ASSOCIATION, f/k/a Norwest Bank Minnesota National Association, Trustee, etc. Record No. 061577. Supreme Court of Virginia. September 14, 2007. *498 Gary A. Bryant (John D. McIntyre, Willcox & Savage, on briefs), Norfolk, for appellant. Robert F. Re

MEMORANDUM OPINION NORMAN K. MOON, District Judge. Presently before me is Plaintiffs1 motion, filed under seal, styled as a “Motion to Exclude Defendants’ Expert Report and Expert Testimony and Motion in Limine to Preclude Defendants, The Mountain Corporation (‘The Mountain’) and Mountain Retail, LLC (‘Mountain Retail’), from Adducing Evidence Regarding Profitability.”

IN THE COURT OF APPEALS OF NORTH CAROLINA 2022-NCCOA-158 No. COA20-877 Filed 15 March 2022 Pitt County, No. 19 CVS 1217 ERIC STEVEN FEARRINGTON, CRAIG D. MALMROSE, Plaintiffs, v. CITY OF GREENVILLE, PITT COUNTY BOARD OF EDUCATION, Defendants. Appeal by Plaintiffs from orders entered 22 April 2020, 22 July 2020, and 28