tax

In 1976, Congress enacted the Railroad Revitalization and Regulatory Reform Act, known as the 4-R Act. Railroad Revitalization and Regulatory Reform Act, 49 U.S.C. § 11501. This act makes it illegal for a state to “impose a tax that discriminates...

Colorado requires that all retailers pay a 2.9 percent tax on the sale of all tangible goods within the state. Direct Marketing Ass’n v. Brohl, 735 F.3d 904, 906 (10th Cir. 2013). The Commerce Clause and the Supreme Court’s decision in Quill Corp. v....

The 12-month period over which a company reports its spending and income.  It is measured by the first day of the month through the last day of the twelfth month.

Oral argument: March 26, 2008.

Appealed from: United States Court of Appeals for the Eleventh Circuit (April 18, 2007).

Soon after...

In 1991, Gilbert P. Hyatt (“Hyatt”) began to receive large amounts of income from licensing fees for a computer chip patent. See Franchise Tax Board v. Hyatt, 335 P.3d 125, 131 (Nev. 2014). In his 1991 tax return, Hyatt stated that just prior to...

In the late 1930s, entrepreneur Margaret Rudkin founded a small business that ultimately developed into 

Pepperidge Farm. In 1961, the Campbell Soup Company bought Pepperidge Farm. On April 14th, 1967, Margaret'...

Between 1992 and 2010, Carlo J. Marinello operated a freight service, Express Courier, in western New York and chose to destroy business records, avoid keeping books, pay his employees in cash, use business income for personal expenses, and avoid...

Situated on the terminus of the Trans Alaska Pipeline System, Respondent the City of Valdez ("Valdez") serves as a crucial link in the transportation of crude oil from Alaskan oil fields to refineries. See City of Valdez v. Polar...

Self-incrimination may occur as a result of interrogation or may be made voluntarily. The Fifth Amendment of the Constitution protects a...

Established by Congress under Article I of the Constitution.

Upon a determination of a tax deficiency by the Commissioner of Internal Revenue, the taxpayer may dispute the deficiency in the Tax Court before paying any disputed amount.

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n 1999, Respondent Robert Pierce sought to sell his ownership in the Home Oil and Coal Company (“Home Oil”). See Home Concrete & Supply, LLC et. al. v. United States, 634 F.3d 249, 251 (4th Cir. 2011). Based on professional...

The Confederated Tribes and Bands of the Yakama Nation (“Yakama Nation”) is an Indian Tribe recognized by the federal government. Brief for Respondent, Cougar Den, Inc. at 2. The Yakama Nation and the United States entered into a treaty (“the Treaty”)...