Harrington v. Clinton Nurseries, Inc. Supreme Court of the United States October 11, 2022, Decided No. 21-1123. Opinion The petition for a writ of certiorari is granted. The judgment is vacated, and the case is remanded to the United States Court of Appeals...

Estate of Stranahan v. Commissioner United States Court of Appeals for the Sixth Circuit February 2, 1973, Decided ; February 2, 1973, Filed No. 72-1333 Opinion  [*868]  PECK, Circuit Judge. This appeal comes from the United States Tax Court, 1 which...

Contreras v. Comm'r United States Tax Court February 26, 2019, Filed Docket No. 7713-16 Opinion  [*2]  MEMORANDUM FINDINGS OF FACT AND OPINION PARIS, Judge : Pursuant to section 6015(e)(1) 1 petitioner seeks review of respondent's determination...

Sheff v. O'Neill Supreme Court of Connecticut September 28, 1995, Argued ; July 9, 1996, officially released (15255) Opinion  [*3]   [**1270]  PETERS, C. J. The public elementary and high school students  [***3]  in Hartford suffer daily from the...

Thales Visionix, Inc. v. United States United States Court of Appeals for the Federal Circuit March 8, 2017, Decided 2015-5150 Opinion  [*1344]   [***1899]  Moore , Circuit Judge . Thales Visionix, Inc. ("TVI") appeals from the U.S. Court of...

Dobin v. CIOview Corp. Superior Court of Massachusetts, At Middlesex October 28, 2003, Decided ; October 29, 2003, Filed 2001-00108 Opinion MEMORANDUM OF DECISION AND ORDER ON PLAINTIFF'S PARTIAL MOTION FOR SUMMARY JUDGMENT AND DEFENDANT'S CROSS...

Petitioner taxpayers donated a conservation easement on land they owned, and received $260,000 of conservation easement income tax credits from the state. They incurred professional fees as part of the sale. Such credits were transferable to other taxpayers...

A warranty deed conveyed 10.98 acres of the Herren farm to the Johnsons in 1981. The deed gave the Johnsons the right of first refusal of any sales offer on part or all of the remaining acreage. Herren decided to sell the 120-acre farm and informed Johnson...

Pursuant to the Federal Power Act, 16 U.S.C. § 791a et seq., the Federal Energy Regulatory Commission (“Commission”) adopted reforms of electric transmission planning and cost allocation, wherein the Commission required each transmission...

Frank Gentry created a revocable Trust. During his lifetime, Frank was the beneficiary of the Trust. The residue of the Trust’s assets was to be divided into five equal shares. Article III, Section D.5. of the Trust provided that the fifth share...