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Your query deductions returned 18 results.

1000 C.I.R. V. ESTATE OF HUBERT, 520 U.S. 93 (1997)
[Syllabus]
1000 YSURSA V. POCATELLO ED. ASSN.
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1000 LUNDING V. NEW YORK TAX APPEALS TRIBUNAL, 522 U.S. 287 (1998)
[Syllabus]
922 GITLITZ  V.  COMMISSIONER
[Syllabus]
Whether, in conflict with the holdings of the Third Circuit in United States v. Farley, No 99-3209, F. 3d (3d Cir. 2000) (App. 92) and the Fifth Circuit in CSI Hydrostatic Testers, Inc. and Subs. v. Commissioner, 62 F.3d 136 (5th Cir. 1995), aff'g and adopting the opinion of the Tax Court, 103 T.C. 398 (1994), the Tenth Circuit incorrectly held that tax attributes subject to reduction under 26 U.S.C. 108(b), including the suspended losses of an S corporation shareholder, must be reduced in the year that discharge of indebtedness income, excluded under 26 U.S.C. 108(a), is realized, despite the statutory requirement that all tax attributes, including suspended losses, be adjusted in the succeeding taxable year, and only after the determination of tax for the taxable year, of the discharge."
922 PORTLAND GOLF CLUB V. COMMISSIONER, 497 U.S. 154 (1990)
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824 AUER V. ROBBINS, 519 U.S. 452 (1997).
[Syllabus]
711 KNIGHT V. COMMISSIONER
[Syllabus]
561 WAGNON V. PRAIRIE BAND POTAWATOMI NATION
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561 COMMISSIONER V. BANKS
[Syllabus]
355 DAVENPORT V. WASHINGTON ED. ASSN.
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355 UNITED DOMINION INDUSTRIES, INC. V.UNITED STATESSYLLABUS
[Syllabus]
The "product liability loss" (PLL) of an affiliated group of corporations electing to file a consolidated federal income tax return must be figured on a consolidated, single-entity basis, not by aggregating PLLs separately determined company by company.
355 UNITED STATES V. HATTER
[Syllabus]
The judgment below is reversed insofar as the Federal Circuit found that the application of Medicare taxes to the salaries of federal judges taking office before 1983 violated the Compensation Clause, but affirmed insofar as that court found the application of Social Security taxes to the salaries of judges taking office before 1984 unconstitutional; a 1984 salary increase received by federal judges did not cure the latter violation.
355
[Syllabus]
355 HUNT-WESSON, INC. V. FRANCHISE TAX BD. OF CAL.
[Syllabus]
1. Whether a State may tax constitutionally exempt income under the guise of denying a deduction for expenses in an amount equal to such income when there is no evidence that the expenses relate to the production of the exempt income? 2. Whether a state tax discriminates against interstate commerce in violation of the Commerce Clause by disallowing an otherwise deductible expense, thereby increasing California taxable income, solely because the corporation is not domiciled in the State or does not have subsidiaries that engage in taxable in-state activity?
355
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355 UNITED STATES V. ARVIZU
[Syllabus]
Considering the totality of the circumstances and giving due weight to the factual inferences drawn by a border patrol agent and the District Court Judge, the agent had reasonable suspicion to believe that respondent was engaged in illegal activity when he was stopped while driving on an unpaved road in a remote area of southeastern Arizona.
355
[Syllabus]
355 ATLANTIC MUT. INS. CO. V. COMMISSIONER, 523 U.S. 382 (1998)
[Syllabus]