Зарубежная практика

08.10.2013

О Верховном Суде Российской Федерации и прокуратуре Российской Федерации

14.05.2011

Mayo Foundation for Medical Education and Research, et al. v. United States. Docket nos.09-837. Argued November 8, 2010--Decided January 11, 2011

The United States Supreme Court: The Treasury department certainly did not act irrationally in concluding that these doctors – 'who work long hours, serve as high [sic] skilled professionals, and typically share some or all of the terms of employment of career employees' – are the kind of workers that Congress intended to both contribute and benefit from the Social Security system

Страховые взносы

25.06.2008

Estate of Elizabeth B. Murphy, Deceased, First Bank (National Association)-Duluth and Richard R. Burns, as Co-Personal Representatives and Co-Trustees under agreement with Elizabeth B. Murphy, dated February 2, 1981 v. Commissioner., United States Tax Court - Memorandum Decision, T.C. Memo. 1990-346, Docket Nos. 32730-86, 32731-86., Filed July 10, 1990

Estate of Elizabeth B. Murphy, Deceased,; First Bank (National Association)-Duluth and Richard R. Burns, as Co-Personal Representatives and Co-Trustees under Agreement with Elizabeth B. Murphy, Dated February 3, 1981 v. Commissioner., United States Tax Court - Memorandum Decision, T.C. Memo. 1990-472, Docket Nos. 32730-86, 32731-86., Filed August 30, 1990

ESTATE OF RUBY MILLER WHITTLE, DECEASED, CITIZENS NATIONAL BANK OF DECATUR, TRUSTEE, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT; JOHN G. AND RUBY M. WHITTLE TRUST DATED 3/17/1981, CITIZENS NATIONAL BANK OF DECATUR, TRUSTEE, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT, United States Tax Court, 97 T.C. 362, Docket Nos. 13171-89, 21508-89., Filed September 19, 1991

Edwin L. Johnson v. Commissioner., United States Tax Court - Memorandum Decision, T.C. Memo. 1991-139, Docket No. 22206-89., Filed March 27, 1981

Estate of Carol M. McNamee, Deceased, Anthony C. Morici, Jr., Executor, and the Carol M. McNamee Trust Agreement, dated October 12, 1981, Anthony C. Morici, Jr., and Eileen McNamee, Trustees v. Commissioner., United States Tax Court - Memorandum Decision, T.C. Memo. 1994-322, Docket No. 8789-91., Filed July 14, 1994

Robert E. SESSLER; Natalie R. Sessler, in their capacity as Trustees of the Sessler Trust, Dated July 18, 1985, a Revocable Trust, Plaintiffs√Appellees, v. UNITED STATES of America, Defendant√Appellant. Robert E. SESSLER; Natalie R. Sessler, Plaintiffs√Appellants, v. UNITED STATES of America, Defendant√Appellee., United States Court of Appeals, Ninth Circuit., 7 F.3d 1449, Nos. 92-55031, 92-55042., Oct. 28, 1993

Fredric H. Mitchell v. Commissioner., United States Tax Court - Memorandum Decision, T.C. Memo. 1990-1, Docket No. 30928-87., Filed January 2, 1989

Vance WIERTZEMA, Plaintiff, v. UNITED STATES of America, Defendant., United States District Court, D. North Dakota, Southeastern Division., 747 F.Supp. 1363, Civ. No. A3-89-38., Dec. 15, 1989., Order on Motion For Attorney Fees April 17, 1990

Craig J. Hattier and Charlotte Wood Hattier v. Commissioner., United States Tax Court - Memorandum Decision, T.C. Memo. 1990-2, Docket No. 3724-86., Filed January 2, 1990

Robert J. Erchak v. Commissioner., United States Tax Court - Memorandum Decision, T.C. Memo. 1990-3, Docket No. 379-89., Filed January 2, 1990

ROBERT B. NEILSON AND DOROTHY F. NEILSON, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT, United States Tax Court, 94 T.C. 1, Docket No. 4014-88., Filed January 2, 1990

Anthony C. Licari and Mildred M. Licari v. Commissioner., United States Tax Court - Memorandum Decision, T.C. Memo. 1990-4, Docket No. 26956-86., Filed January 3, 1990

Estate of Mildred Herschede Jung, Deceased, Ruth J. Conway, Executrix v. Commissioner., United States Tax Court - Memorandum Decision, T.C. Memo. 1990-5, Docket No. 20221-88., Filed January 3, 1990

John Arnold Executrak Systems, Inc. v. Commissioner., United States Tax Court - Memorandum Decision, T.C. Memo. 1990-6, Docket No. 25394-88., Filed January 4, 1990

Harry A. Woodward v. Commissioner., United States Tax Court - Memorandum Decision, T.C. Memo. 1990-7, Docket No. 7239-88., Filed January 4, 1990

Joseph E. Goldman v. Commissioner., United States Tax Court - Memorandum Decision, T.C. Memo. 1990-8, Docket No. 19229-88., Filed January 4, 1990

Don D. and Elizabeth A. Dial v. Commissioner., United States Tax Court - Memorandum Decision, T.C. Memo. 1990-9, Docket No. 44906-86., Filed January 8, 1990

John A. Sinclair and Joanne A. Sinclair, et al. ¹ v. Commissioner., United States Tax Court - Memorandum Decision, T.C. Memo. 1990-10, Docket Nos. 39209-86, 293-87, 26061-87., Filed January 8, 1990

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