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* Szopa v. White * Scherbart v. Comm'r of Internal Revenue |
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| U.S. 7th Circuit Court of Appeals Szopa v. White (07/05/06 - No. 05-4788) Summary judgment for the government in a tax appeal is granted where the court lacked jurisdiction since the case should have been filed in the U.S. Tax Court. Double sanctions are imposed for a second frivolous tax appeal, but in an amount lower than that requested by the government. http://caselaw.lp.findlaw.com/data2/circs/7th/054788p.pdf U.S. 8th Circuit Court of Appeals Scherbart v. Comm'r of Internal Revenue (07/05/06 - No. 05-1325) Given the agency relationship between a farming cooperative and plaintiff farmer and the voluntary nature of the deferred income at issue, the tax court did not err in finding that plaintiff received the value-added payments in the taxable years in which they were calculated, and were therefore not entitled to defer recognition of the payments as income until the next taxable year. http://caselaw.lp.findlaw.com/data2/circs/8th/051325p.pdf |
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