Зарубежная практика

24.06.2008

UNITED STATES OF AMERICA, Plaintiff, v. THE NORTHERN TRUST COMPANY, as Trustee for the PEPSICO, INC. MASTER TRUST and PAUL R. STOUT, Defendants., IN THE UNITED STATES DISTRICT COURT FOR THE NORTHERN DISTRICT OF ILLINOIS EASTERN DIVISION, No. 01 C 6597, December 9, 2002

SUSAN ZIMMERMAN, Petitioner - Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent - Appellee. ═ DONALD ZIMMERMAN, Petitioner - Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent - Appellee. ══════════, UNITED STATES COURT OF APPEALS FOR THE TENTH CIRCUIT, No. ═ 02-9004 (Tax Court No. 8127-01); No. ═ 02-9005 ═ (Tax Court No. 8124-01), December 9, 2002

EMERALD INTERNATIONAL CORPORATION, Plaintiff, v. THE UNITED STATES, Defendant., United States Court of Federal Claims, No. 01-258T, December 13, 2002

YEAGLE DRYWALL COMPANY, INC., Appellant in No. 02-1132 v. COMMISSIONER OF INTERNAL REVENUE; VETERINARY SURGICAL CONSULTANTS, P.C., Appellant in No. 02-1214 v. COMMISSIONER OF INTERNAL REVENUE, UNITED STATES COURT OF APPEALS FOR THE THIRD CIRCUIT, Case Nos: 02-1132 and 02-1214, December 18, 2002

GILBERTON POWER COMPANY, by Ri-Corp. Development, Inc., a General Partner; BIRCH POWER CORPORATION, tax matters partner v. UNITED STATES OF AMERICA Gilberton Power Company, Appellant, UNITED STATES COURT OF APPEALS FOR THE THIRD CIRCUIT, No. 02-1783, December 23, 2002

WILLIAM T. BUTLER, TRANSFEREE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent JOSEPH P. MCGRAW, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent ═, UNITED STATES TAX COURT - MEMORANDUM DECISION, T.C. Memo. 2002-314 ═, Docket Nos. 2265-00, 2385-00., December 27, 2002. ═, Gregory J. Klint and Douglas R. Boettge , for petitioner William T. Butler., ═, Nicky R. Hay , for petitioner Joseph P. McGraw., John C. Schmittdiel and Melissa J. Hedtke , for respondent. ═, MEMORANDUM FINDINGS OF FACT AND OPINION, FOLEY, Judge : By notices of liability dated November 30, 1999, respondent determined deficiencies, additions to tax, and penalties relating to Metro Refuse, Inc.'s (Metro) tax years ending June 30, 1988 through 1990 (hereinafter tax years 1988 through 1990) as follows: ═, Unless otherwise indicated, all section references are to the Internal Revenue Code in effect for the years in issue, and all Rule references are to the Tax Court Rules of Practice and Procedure. ═, The issue for decision is whether petitioners are liable as transferees in equity for $1,946,292 relating to Metro's Federal income tax liability, additions to tax, penalties and interest, as of December 31, 1999

Morris A. WEINER, Plaintiff, v. UNITED STATES of America, Defendant., United States District Court, S.D. Texas, Houston Division., 255 F.Supp.2d 673, No. CIV.A.H-00-1297., December 30, 2002

Q.E.D., INC. Plaintiff, v. The UNITED STATES, Defendant., United States Court of Federal Claims., 55 Fed.Cl. 140, No. 01-398 T., January 7, 2003

ARBON STEEL & SERVICE CO., INC., Plaintiff-Appellant, v. UNITED STATES, Defendant-Appellee., United States Court of Appeals for the Federal Circuit, 02-1299, January 10, 2003

UNITED STATES, Appellee , -v- GEORGE RHODIS, Defendant-Appellant ., UNITED STATES COURT OF APPEALS FOR THE SECOND CIRCUIT, No. 02-1009, January 14, 2003

David A KIMBELL, Sr., Independent Executor under the Will of Ruth A. Kimbell, Deceased, Plaintiff, v. UNITED STATES OF AMERICA, Defendant., United States District Court, N.D. Texas, Wichita Falls Division., 244 F.Supp.2d 700, No. Civ.A. 7:01-CV-0218-R., January 14, 2003

STEPHEN JONES, Petitioner v . COMMISSIONER OF INTERNAL REVENUE, Respondent, UNITED STATES TAX COURT - MEMORANDUM DECISION, T.C. Memo. 2003-14, Docket No. 2970-01. ═, Filed January 14, 2003

William A. CARROLL, Plaintiff, v. UNITED STATES of America, Defendant., United States District Court, W.D. Tennessee, Western Division., 249 F.Supp.2d 937, No. 01-2877-G/BRE., January 16, 2003

GRANITE ROCK COMPANY, et al., Plaintiffs, v. UNITED STATES of America, Defendant., United States District Court, N.D. California, San Jose Division., 243 F.Supp.2d 1059, No. 5:01-CV-21044-JW., January 30, 2003

Paula Rae SMITH Plaintiff, v. Charles O. ROSSOTTE, Commissioner, Internal Revenue Service, Dennis L. Paiz, Chief Examination Branch, Deborah S. Decker, Director, Ogden Customer Service Center, Mr. Parezek; Susan Meredith, Automated Collection Service, Fresno, Greenpoint Financial, Does 1-999, Defendants., United States District Court, D. Oregon., 250 F.Supp.2d 1266, No. 02-922-HU., January 30, 2003

SCHLUMBERGER TECHNOLOGY CORPORATION AND SUBSIDIARIES, Plaintiff, v. The UNITED STATES, Defendant., United States Court of Federal Claims., 55 Fed.Cl. 203, No. 98-197T., January 31, 2003

ROBERT C. JOHNSON, Petitioner - Appellant, versus ═ COMMISSIONER OF INTERNAL REVENUE, ═ Respondent - Appellee. ═, UNITED STATES COURT OF APPEALS FOR THE FOURTH CIRCUIT ═, No. 02-2285 ═, February 4, 2003

EDDIE CORDES, INC., Transferee, Petitioner - Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent - Appellee., UNITED STATES COURT OF APPEALS FOR THE TENTH CIRCUIT, No. ═ 02-9003, February 4, 2003

EARL DAVID SHAFFER, Petitioner, V. COMMISSIONER OF INTERNAL REVENUE, Respondent., United States Court of Appeals Tenth Circuit, No. 02-9013, February 6, 2003

Cortland F. Langdon; Jean M. Langdon; Bemidji Distributing Co., Inc., Appellants, v. Commissioner of Internal Revenue, Appellee.
United States Court of Appeals FOR THE EIGHTH CIRCUIT
Nos. 02-1697/02-1843, February 14, 2003

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Зарубежная практика

UNITED STATES OF AMERICA, Plaintiff, v. THE NORTHERN TRUST COMPANY, as Trustee for the PEPSICO, INC. MASTER TRUST and PAUL R. STOUT, Defendants., IN THE UNITED STATES DISTRICT COURT FOR THE NORTHERN DISTRICT OF ILLINOIS EASTERN DIVISION, No. 01 C 6597, December 9, 2002

EMERALD INTERNATIONAL CORPORATION, Plaintiff, v. THE UNITED STATES, Defendant., United States Court of Federal Claims, No. 01-258T, December 13, 2002

YEAGLE DRYWALL COMPANY, INC., Appellant in No. 02-1132 v. COMMISSIONER OF INTERNAL REVENUE; VETERINARY SURGICAL CONSULTANTS, P.C., Appellant in No. 02-1214 v. COMMISSIONER OF INTERNAL REVENUE, UNITED STATES COURT OF APPEALS FOR THE THIRD CIRCUIT, Case Nos: 02-1132 and 02-1214, December 18, 2002

GILBERTON POWER COMPANY, by Ri-Corp. Development, Inc., a General Partner; BIRCH POWER CORPORATION, tax matters partner v. UNITED STATES OF AMERICA Gilberton Power Company, Appellant, UNITED STATES COURT OF APPEALS FOR THE THIRD CIRCUIT, No. 02-1783, December 23, 2002

Morris A. WEINER, Plaintiff, v. UNITED STATES of America, Defendant., United States District Court, S.D. Texas, Houston Division., 255 F.Supp.2d 673, No. CIV.A.H-00-1297., December 30, 2002

Q.E.D., INC. Plaintiff, v. The UNITED STATES, Defendant., United States Court of Federal Claims., 55 Fed.Cl. 140, No. 01-398 T., January 7, 2003

ARBON STEEL & SERVICE CO., INC., Plaintiff-Appellant, v. UNITED STATES, Defendant-Appellee., United States Court of Appeals for the Federal Circuit, 02-1299, January 10, 2003

UNITED STATES, Appellee , -v- GEORGE RHODIS, Defendant-Appellant ., UNITED STATES COURT OF APPEALS FOR THE SECOND CIRCUIT, No. 02-1009, January 14, 2003

David A KIMBELL, Sr., Independent Executor under the Will of Ruth A. Kimbell, Deceased, Plaintiff, v. UNITED STATES OF AMERICA, Defendant., United States District Court, N.D. Texas, Wichita Falls Division., 244 F.Supp.2d 700, No. Civ.A. 7:01-CV-0218-R., January 14, 2003

STEPHEN JONES, Petitioner v . COMMISSIONER OF INTERNAL REVENUE, Respondent, UNITED STATES TAX COURT - MEMORANDUM DECISION, T.C. Memo. 2003-14, Docket No. 2970-01. ═, Filed January 14, 2003

William A. CARROLL, Plaintiff, v. UNITED STATES of America, Defendant., United States District Court, W.D. Tennessee, Western Division., 249 F.Supp.2d 937, No. 01-2877-G/BRE., January 16, 2003

GRANITE ROCK COMPANY, et al., Plaintiffs, v. UNITED STATES of America, Defendant., United States District Court, N.D. California, San Jose Division., 243 F.Supp.2d 1059, No. 5:01-CV-21044-JW., January 30, 2003

SCHLUMBERGER TECHNOLOGY CORPORATION AND SUBSIDIARIES, Plaintiff, v. The UNITED STATES, Defendant., United States Court of Federal Claims., 55 Fed.Cl. 203, No. 98-197T., January 31, 2003

ROBERT C. JOHNSON, Petitioner - Appellant, versus ═ COMMISSIONER OF INTERNAL REVENUE, ═ Respondent - Appellee. ═, UNITED STATES COURT OF APPEALS FOR THE FOURTH CIRCUIT ═, No. 02-2285 ═, February 4, 2003

EDDIE CORDES, INC., Transferee, Petitioner - Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent - Appellee., UNITED STATES COURT OF APPEALS FOR THE TENTH CIRCUIT, No. ═ 02-9003, February 4, 2003

EARL DAVID SHAFFER, Petitioner, V. COMMISSIONER OF INTERNAL REVENUE, Respondent., United States Court of Appeals Tenth Circuit, No. 02-9013, February 6, 2003

Cortland F. Langdon; Jean M. Langdon; Bemidji Distributing Co., Inc., Appellants, v. Commissioner of Internal Revenue, Appellee.
United States Court of Appeals FOR THE EIGHTH CIRCUIT
Nos. 02-1697/02-1843, February 14, 2003

United States Court of Appeals FOR THE EIGHTH CIRCUIT

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