Cases

997 F.2d 881 Andersonv.Commissioner of IRS* NO. 93-4127 United States Court of Appeals,Fifth Circuit. July 06, 1993 1 Appeal From: U.S.T.C. 2

149 B.R. 591 (1992) In re Richard A. ANDERSON, Debtor. Richard A. ANDERSON, Appellant, v. UNITED STATES of America (IRS), Appellee. BAP No. AK-91-1939-AsVJ, Bankruptcy No. 3-87-00859-HAR, Adv. No. 3-87-00859-001. United States Bankruptcy Appellate Panel of the Ninth Circuit. Argued and Submitted on June 23, 1992. Decided September 30, 1992.

ANDERSON, Circuit Judge: Respondent-Appellant Commissioner of the Internal Revenue Service (the “Commissioner”) appeals the United States Tax Court’s judgment in favor of Petitioners-Appellees the estate of Travis L. Sanders (the “Estate”) and the Government of the United States Virgin Islands. The Commissioner argues that the Tax Court erred by failing to make necessary factual

PER CURIAM: This case presents the issue of whether the portion of a judgment paid directly to the taxpayer’s attorneys pursuant to a contingency fee arrangement is taxable as income to the taxpayer. I.FACTS AND PROCEEDINGS BELOW In 1992, Willie Mae Davis prevailed in a suit against a mortgage company and won a $6,151,000 judgmen

Per Curiam. [¶1] In December 2017, Jon Tollefson filed a complaint alleging various causes of action including defamation and unpaid wages related to his termination from employment with Haga Kommer Ltd. All claims, aside from defamation and unpaid wages, were dismissed for failure to state a claim. In July 2018, the district court granted the defendants' motion for summary judgment on

PRECEDENTIAL UNITED STATES COURT OF APPEALS FOR THE THIRD CIRCUIT No. 21-1583 ARTHUR BEDROSIAN, Appellant v. THE UNITED STATES OF AMERICA, DEPARTMENT OF THE TREASURY, INTERNAL REVENUE SERVICE ________________ Appeal from the United States District Court for the Eastern District of Pennsylvania (D.C. Civ

PER CURIAM: Darrel Meadows appeals the Tax Court’s grant of the Internal Revenue Service’s (“IRS’s”) motion for summary judgment. Meadows argued before the Tax Court that the IRS violated the bankruptcy court’s stay when it applied the $10,000 it accepted from Meadows’s wife to his 1988 tax liability, which was later discharged in bankruptcy, and not his 1992 and 1993 liabilities

United States Court of Appeals FOR THE DISTRICT OF COLUMBIA CIRCUIT Filed January 10, 2025 No. 21-1268 MICHAEL LISSACK, APPELLANT v. COMMISSIONER OF INTERNAL REVENUE, APPELLEE On Remand from the Supreme Court of the United States Erica L. Brady-Gitlin argued the cause for appellant. With her on the briefs were Gregor

United States Court of Appeals FOR THE DISTRICT OF COLUMBIA CIRCUIT Argued November 14, 2022 Decided May 26, 2023 No. 21-1268 MICHAEL LISSACK, APPELLANT v. COMMISSIONER OF INTERNAL REVENUE, APPELLEE On Appeal from a Decision of the United States Tax Court Erica L. Brady-Gitlin argued the cau

PER CURIAM: I. BACKGROUND Marilyn Nowicki is a veterinarian who, through her professional corporation known as Marilyn F. Nowicki, DVM, P.A., operated several incorporated animal clinics in Broward County, Florida. Douglas Verhougstraete was her long-time companion and was involved in her business, where

United States Court of Appeals FOR THE DISTRICT OF COLUMBIA CIRCUIT Argued September 12, 2019 Decided November 1, 2019 No. 18-5316 INSTITUTE FOR JUSTICE, APPELLANT v. INTERNAL REVENUE SERVICE, APPELLEE Appeal from the United States District Court for the District of Columbia (No. 1:16-cv-02406

MEMORANDUM OPINION COLLEEN KOLLAR-KOTELLY, United States District Judge Through this action, Plaintiff seeks to enjoin the Internal Revenue Service (“IRS”), the Attorney General, officials of the IRS and the Department of Justice, and other related persons from taking certain enumerated actions regarding the collection of taxes. All of these actions pertain

AGEE, Circuit Judge: Shari Renee Nauflett appeals from the dismissal by the United States Tax Court of her petition for relief from unpaid tax liability based on spousal innocence. Nauflett filed her petition one week after the expiration of the 90-day filing requirement in section 6015(e)(1)(A)(ii) of the Internal Revenue Code. The Tax Court held that the 90-day filing requirement is j

442 F.Supp.2d 365 (2006) Harry F. ANDERSON, Plaintiff, v. INTERNAL REVENUE SERVICE, Defendant. No. 4:05CV99. United States District Court, E.D. Texas, Sherman Division. May 18, 2006. *366 *367 William A. Roberts, The Roberts Law Firm, Dallas, TX, for Plaintiff. Michael Richard Pahl, U.S

250 B.R. 707 (2000) In re Dick D. ANDERSON, Debtor. Dick D. Anderson, Plaintiff, v. Internal Revenue Service, Department of Treasury, Defendants. Bankruptcy No. 99-21437-7. Adversary No. 99/00126. United States Bankruptcy Court, D. Montana. June 1, 2000. James J. Screnar, Angel Law Firm, Bozeman, MT, for plaintiff. Bill Mercer, Assistant U.S. Attorney, Mi

PRECEDENTIAL UNITED STATES COURT OF APPEALS FOR THE THIRD CIRCUIT ____________ No. 14-3961 ____________ GIANT EAGLE, INC., Appellant v. COMMISSIONER OF INTERNAL REVENUE On Appeal from the United States Tax Court (D. C. Civil Action No. 11910-12) Tax Court Judge: Honorable Harry A. H

DENNIS, Circuit Judge: This is an appeal by the non-debtor former spouse of the debtor from the judgment by the United States District Court for the Western District of Louisiana affirming a partial summary judgment by the Bankruptcy Court. In its partial summary judgment the bankruptcy court held that the Trustee in bankruptcy could treat

228 B.R. 844 (1998) In re Jay M. ANDERSON, Debtor. Jay M. Anderson, Plaintiff, v. Internal Revenue Service, Defendant. Bankruptcy No. 7-86-01281, Adversary No. 7-97-00211. United States Bankruptcy Court, W.D. Virginia, Roanoke Division. November 4, 1998. *845 Jay Anderson, Roanoke, VA, pro se. Melissa Holton, Trial Att

United States Court of Appeals FOR THE DISTRICT OF COLUMBIA CIRCUIT Argued April 14, 2016 Decided August 5, 2016 No. 14-5316 TRUE THE VOTE, INC., APPELLANT v. INTERNAL REVENUE SERVICE, ET AL., APPELLEES Appeal from the United States District Court for the District of Columbia (No. 1:13

Opinion for the Court filed by Circuit Judge HENDERSON. *86 KAREN LeCRAFT HENDERSON, Circuit Judge: 106 Ltd. (Partnership), a limited partnership, appearing through its tax matters partner David Palmlund (Palmlund), appeals a decision of the United States Tax Court (Tax Court) upho