Legal News  
USA Bill of Rights  
Federal Courts
US Tax Court

State Tax  Forms
Table of Contents

Weekly Opinion Summaries for June 07-June 11, 2004

========================================================================
WEEKLY OPINION SUMMARIES - June 07-11, 2004
TAX CASE SUMMARIES
http://findlaw.com
========================================================================
TABLE OF CONTENTS

* GASS v. ALLEGHENY COUNTY

* US v. RUTHERFORD

* WILLIAMS-RUSSELL & JOHNSON v. US

-----------------------------------------------------------------------
U.S. 3rd Circuit Court of Appeals
-----------------------------------------------------------------------
GASS v. ALLEGHENY COUNTY (06/10/04 - No. 03-2679)
Property taxpayers' Due Process claims with regard to county's tax
assessment appellate process was dismissed for lack of subject matter
jurisdiction because the Tax Injunction Act states that a federal court
may not review challenges to a state property tax system.

To read the full text of this opinion, go to:[PDF File]
http://caselaw.lp.findlaw.com/data2/circs/3rd/032679p.pdf

-----------------------------------------------------------------------
U.S. 9th Circuit Court of Appeals
-----------------------------------------------------------------------
US v. RUTHERFORD (06/10/04 - No. 03-10158)
In a tax evasion case, court erred in failing to allow juror testimony
to prove juror intimidation. In addition, defendant is only required to
prove existence of juror intimidation by the IRS, not intent to
intimidate.

To read the full text of this opinion, go to:[PDF File]
http://caselaw.lp.findlaw.com/data2/circs/9th/0310158p.pdf

-----------------------------------------------------------------------
U.S. 11th Circuit Court of Appeals
-----------------------------------------------------------------------
WILLIAMS-RUSSELL & JOHNSON v. US (06/07/04 - No. 03-13868)
The IRS mistakenly made a late assessment of defendant's employment
taxes, after defendant timely paid their estimated liability. The
defendant is not liable for amount it underpaid, but is not entitled to
a refund unless it paid taxes in excess of the actual amount assessed.

To read the full text of this opinion, go to:[PDF File]
http://caselaw.lp.findlaw.com/data2/circs/11th/0313868p.pdf

========================================================================
Opinion Summaries Archive September 2000 to the Present

Click here to browse or search the archive for specific opinions:
http://caselaw.lp.findlaw.com/casesummary/index.html

=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=- advertisement =-=-=/

NEED TO FIND A PROCESS SERVER FAST?
Visit FindLaw's Legal MarketCenter, where you can review over 50,000
listings from a variety of legal support vendors -- from process
servers to court reporters. You can quickly and easily search by
location and service category.

Find your support services TODAY at
http://marketcenter.findlaw.com/

=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=- West LegalEdcenter -=-=-=-=-=-=-=-/

Online CLE: Punitive Damages After State Farm v. Campbell
Practising Law Institute Online CLE Program on West LegalEdcenter
Findlaw users save 50%! Enter promotion code PLIPD3 when purchasing.
West LegalEdcenter. Stay current. Stay available. Stay put.


http://rd.findlaw.com/scripts/nl.pl?url=Tax_Law_cle_1057160980


=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=- westgroup.com =-=-=-=-=-=-=-=-=-=-=/

Tax-Free Exchanges Under Section 1031. A guide to the requirements of
tax-free exchanges under Section 1031 by renowned experts Mary Foster
and Jeremiah Long. Buy online today or call 1-800-344-4912.
http://rd.findlaw.com/scripts/nl.pl?url=Tax_Law_book_1041628411

 

Thomas - Legislative Information on the Internet |Check Your Credit Score | UN Treaty Reference Guide
Directory of Medical Dictionaries: Table of Contents | California Injury (Torts) Law | Legal News
USA Entertainment.US | FederalCriminalProcedure.Com | United Statea News | California Discovery
FederalCriminalProcedure.Com | iLaw Dictionary.Com | Library of Congress | California Appeals
Consumer Law  | USA Entertainment.US |United States News | Divorce | FloridaRestaurantsGuide.com
iBusiness Center.US | United States Law: Constitutional Law: Constitutions of  The World: TITLE PAGE
California Contracts Law.Com | California Injury (Torts) Law | Advanced Trial Handbook | California Legal Forms
Phone Directories From Around the World New | California Law Revision Commission | California Writs
California Civil Procedure.Com | Advanced Trial Handbook-Ervin A. Gonzalez, Esq. | US Federal Courts.Net
Yaazoo! | Abogados Latinos | Agogados De Accidentes  | United States History | Spanish | Financial Center