Зарубежная практика

24.06.2008

UNITED STATES OF AMERICA Petitioner, v. TELEPHONE AND DATA SYSTEMS, INC. and subsidiaries, Respondent., IN THE UNITED STATES DISTRICT COURT FOR THE WESTERN DISTRICT OF WISCONSIN, 02-C-0030-C, July 16, 2002

In re Dale/Deborah CRUMP, Debtors. Dale/Deborah Crump, Plaintiffs, v. U.S.A., et al., Defendants., United States Bankruptcy Court, N.D. Ohio., 282 B.R. 859, Nos. 01-3159, 01-31973., July 17, 2002

STANDARD BRANDS LIQUIDATING CREDITOR TRUST, et al., Plaintiffs, v. The UNITED STATES, Defendant., United States Court of Federal Claims., 53 Fed.Cl. 25, No. 00-188T., July 19, 2002

UNITED STATES OF AMERICA v. ROSEMARY DEPAOLI, Appellant in No. 00-2212; UNITED STATES OF AMERICA v. FRANK KRESOCK, Appellant in No. 00-2238; ═ UNITED STATES OF AMERICA v. FRANK KRESOCK, Appellant in No. 00-2422; UNITED STATES OF AMERICA v. ROSEMARY DEPAOLI, Appellant in No. 00-2427, UNITED STATES COURT OF APPEALS FOR THE THIRD CIRCUIT ═, Nos. 00-2212, 00-2238, 00-2422, and 00-2427 ═, July 22, 2002

UNITED STATES SHOE CORPORATION, Plaintiff-Appellee, v. UNITED STATES, Defendant-Appellant., United States Court of Appeals for the Federal Circuit, , 98-1574, July 23, 2002

NEONATOLOGY ASSOCIATES, P.A. v. COMMISSIONER OF INTERNAL REVENUE (Tax Court No. 97-1201) John J. and Ophelia J. MALL v. Commissioner of Internal Revenue, (Tax Court No. 97-1208) Estate of Steven Sobo, Deceased and Bonnie Soho, Executrix, and Bonnie Soho, Surviving Wife v. Commissioner of Internal Revenue (Tax Court No. 97-2795) Akhileshi S. and Dipti A. DESAI v. Commissioner of Internal Revenue (Tax Court No. 97-2981) Kevin T. and Cheryl McManus v. Commissioner of Internal Revenue (Tax Court No. 97-2985) Arthur and Lois M. Hirshkowitz v. Commissioner of Internal Revenue (Tax Court No. 97-2994) Lakewood Radiology, P.A. v. Commissioner of Internal Revenue (Tax Court No. 97-2995) Neonatology Associates, P.A., John J. and Ophelia Mall, Estate of Steven Sobo, Deceased, and Bonnie Sobo, Ex╜ecutrix, and Bonnie Sobo, Surviving Wife, Akhilshi S. and Dipti A. Desai, Kevin T. and Cheryl McManus, Arthur and Lois M. Hirshkowitz and Lake╜wood Radiology, P.A., Appellants, United States Court of Appeals, Third Circuit., 299 F.3d 221, No. 01-2862., July 29, 2002

BROWNING-FERRIS INDUSTRIES, INC., a Delaware corporation, Plaintiff, v. UNITED STATES of America, Defendant., United States District Court, D. Arizona., 233 F.Supp.2d 1223, No. CIV.00-440-PHX-SMM., July 29, 2002

UNITED STATES of America, Appellee, v. Lawrence LaSPINA, Defendant, Robert St. Germain, Defendant - Appellant., United States Court of Appeals, Second Circuit., 299 F.3d 165, Docket No. 01-1219., July 30, 2002

UNITED STATES of America, v. Charles H. RINGWALT., United States District Court, E.D. Pennsylvania., 213 F.Supp.2d 499, No. CR.A. 01-192., July 31, 2002

ESTATE OF Elizabeth Paramore O'NEAL, deceased, Elizabeth O'Neal Shannon, Emmet O'Neal, II, and Em╜met O'Neal, III, Personal Representa╜tives, Plaintiffs, v. UNITED STATES of America, Defendant., United States District Court, N.D. Alabama, Southern Division., 228 F.Supp.2d 1290, No. CV-97-J-2189-S., July 31, 2002

FRED RAYMOND WALLACE and MARILYN JOYCE WALLACE, Plaintiffs - Appellants v. UNITED STATES OF AMERICA, Defendant Appellee., United States Court of Appeals Tenth Circuit, 02-8032, August 6, 2002

In re Abel Cosmo GALLETTI, aka Al Galletti, and Sarah Galletti, Debtors. United States of America, on behalf of its agency, the Internal Revenue Service, Appellant, v. Abel Cosmo Galletti; Sarah Galletti, Appellees. In re Francesco Briguglio, aka Frank Briguglio, and Angela Briguglio, aka Angie Briguglio, Debtors. United States of America, Appellant. v. Francesco Briguglio, aka Frank Bri╜guglio; Angela Briguglio, aka Angie Briguglio, Appellees., United States Court of Appeals, Ninth Circuit., 298 F.3d 1107, 01-55953; 01-55954, Aug. 8, 2002

Richard L. SMITH; Vanalco, Inc., Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent╜-Appellee., United States Court of Appeals, Ninth Circuit., 300 F.3d 1023, No. 00-70124., Aug. 12, 2002., Argued and Submitted July 9, 2002

Myron. BARLOW and Arlene Barlow, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent - Appellee., United States Court of Appeals, Sixth Circuit., 301 F.3d 714, No. 01-1161., Aug. 21, 2002., Argued May 1, 2002

BEALS BROS. MANAGEMENT CORP., Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent., United States Court of Appeals, Eighth Circuit., 300 F.3d 963, No. 01-3922., Aug. 27, 2002., Submitted: June 10, 2002

LANDER GIBSON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent, UNITED STATES TAX COURT - MEMORANDUM DECISION, T.C. Memo. 2002-218, Docket No. 615-02., August 27, 2002

FREDERICK B. CAMPBELL, Plaintiff- Appellant , -v.- UNITED STATES OF AMERICA, Defendant-Appellee ., UNITED STATES COURT OF APPEALS FOR THE SECOND CIRCUIT, No. 01-6270, September 6, 2002

Kip R. RAMSEY, dba Tiin-Ma Logging Co.; Tiin-Ma Logging Co., Plaintiffs-Appellees, v. UNITED STATES of America, Defendant-Appellant., United States Court of Appeals, Ninth Circuit., 302 F.3d 1074, No. 01-35014., Sept. 11, 2002., Argued and Submitted June 5, 2002

In re NERLAND OIL, INC. Superpumper, Inc., Claimant-Appellant, v. Nerland Oil, Inc., Debtor-Appellee. United States of America through The Internal Revenue Service, Creditor-Appellee., United States Court of Appeals, Eighth Circuit., 303 F.3d 911, No. 01-2962., Sept. 12, 2002., Submitted: April 16, 2002

Paul P. LEMIEUX and Catherine S. Lemieux, Plaintiffs, v. UNITED STATES of America, Defendant., United States District Court, D. Nevada., 230 F.Supp.2d 1143, No. 02-0274-RLH (PAL)., Sept. 12, 2002., Paul P. Lemieux, Las Vegas, NV, pro se., Catherine S. Lemieux, Las Vegas, NV, pro se., Daniel Bogden, Las Vegas, NV, John B. Snyder, III, Trial Atty., Washington, DC, for U.S., ORDER , HUNT, District Judge., (Motion for Summary Judgment #4), Before the Court is Defendant's Motion for Summary Judgment (# 4) , filed June 28, 2002. The Court has also considered Plaintiff's Opposition (# 6) filed July 11, 2002, Defendant's Reply (# 8) filed June 26, 2002, and Plaintiffs Complaint (# 1) filed February 28, 2002

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Зарубежная практика

UNITED STATES OF AMERICA Petitioner, v. TELEPHONE AND DATA SYSTEMS, INC. and subsidiaries, Respondent., IN THE UNITED STATES DISTRICT COURT FOR THE WESTERN DISTRICT OF WISCONSIN, 02-C-0030-C, July 16, 2002

In re Dale/Deborah CRUMP, Debtors. Dale/Deborah Crump, Plaintiffs, v. U.S.A., et al., Defendants., United States Bankruptcy Court, N.D. Ohio., 282 B.R. 859, Nos. 01-3159, 01-31973., July 17, 2002

STANDARD BRANDS LIQUIDATING CREDITOR TRUST, et al., Plaintiffs, v. The UNITED STATES, Defendant., United States Court of Federal Claims., 53 Fed.Cl. 25, No. 00-188T., July 19, 2002

UNITED STATES SHOE CORPORATION, Plaintiff-Appellee, v. UNITED STATES, Defendant-Appellant., United States Court of Appeals for the Federal Circuit, , 98-1574, July 23, 2002

BROWNING-FERRIS INDUSTRIES, INC., a Delaware corporation, Plaintiff, v. UNITED STATES of America, Defendant., United States District Court, D. Arizona., 233 F.Supp.2d 1223, No. CIV.00-440-PHX-SMM., July 29, 2002

UNITED STATES of America, Appellee, v. Lawrence LaSPINA, Defendant, Robert St. Germain, Defendant - Appellant., United States Court of Appeals, Second Circuit., 299 F.3d 165, Docket No. 01-1219., July 30, 2002

UNITED STATES of America, v. Charles H. RINGWALT., United States District Court, E.D. Pennsylvania., 213 F.Supp.2d 499, No. CR.A. 01-192., July 31, 2002

FRED RAYMOND WALLACE and MARILYN JOYCE WALLACE, Plaintiffs - Appellants v. UNITED STATES OF AMERICA, Defendant Appellee., United States Court of Appeals Tenth Circuit, 02-8032, August 6, 2002

Richard L. SMITH; Vanalco, Inc., Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent╜-Appellee., United States Court of Appeals, Ninth Circuit., 300 F.3d 1023, No. 00-70124., Aug. 12, 2002., Argued and Submitted July 9, 2002

Myron. BARLOW and Arlene Barlow, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent - Appellee., United States Court of Appeals, Sixth Circuit., 301 F.3d 714, No. 01-1161., Aug. 21, 2002., Argued May 1, 2002

BEALS BROS. MANAGEMENT CORP., Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent., United States Court of Appeals, Eighth Circuit., 300 F.3d 963, No. 01-3922., Aug. 27, 2002., Submitted: June 10, 2002

LANDER GIBSON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent, UNITED STATES TAX COURT - MEMORANDUM DECISION, T.C. Memo. 2002-218, Docket No. 615-02., August 27, 2002

FREDERICK B. CAMPBELL, Plaintiff- Appellant , -v.- UNITED STATES OF AMERICA, Defendant-Appellee ., UNITED STATES COURT OF APPEALS FOR THE SECOND CIRCUIT, No. 01-6270, September 6, 2002

Kip R. RAMSEY, dba Tiin-Ma Logging Co.; Tiin-Ma Logging Co., Plaintiffs-Appellees, v. UNITED STATES of America, Defendant-Appellant., United States Court of Appeals, Ninth Circuit., 302 F.3d 1074, No. 01-35014., Sept. 11, 2002., Argued and Submitted June 5, 2002

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