A rule in the Internal Revenue Code defining "taxable" income is the "convenience-of-the-employer" doctrine. Under that doctrine, housing provided to employees for the convenience of their employer is exempt from taxable income. Under...

WD Equipment, LLC v. Cowen (In re Cowen) United States Court of Appeals for the Tenth Circuit February 27, 2017, Filed No. 15-1413 Opinion  [*945]  McKAY , Circuit Judge. Plaintiff Jared Trent Cowen's 2000 Peterbilt 379, a commercial truck, was in...

United States v. Sineneng-Smith Supreme Court of the United States February 25, 2020, Argued; May 7, 2020, Decided No. 19-67. Opinion Justice Ginsburg delivered the opinion of the Court. ] This case concerns 8 U. S. C. §1324 , which makes it a federal...

United States v. Roberts United States Court of Appeals for the Ninth Circuit July 9, 1985, Argued and Submitted ; December 10, 1985, Decided No. 84-3124 Opinion  [*none]  (EDITOR'S NOTE: The following court-provided text does not appear at this cite...

United States v. Paulus United States Court of Appeals for the Sixth Circuit April 26, 2018, Argued; June 25, 2018, Decided; June 25, 2018, Filed File Name: 18a0121p.06 No. 17-5410 Opinion  [*270]   [***2]  McKEAGUE, Circuit Judge. Mark Twain once quipped...

United States v. Montilla Ambrosiani United States Court of Appeals for the First Circuit October 3, 1979, Argued ; December 12, 1979, Decided No. 79-1058 Opinion  [*67]  Defendant, the president of Montilla Records of Puerto Rico, Inc., a debtor in possession...

United States v. Milwitt United States Court of Appeals for the Ninth Circuit February 14, 2006, Argued and Submitted,--San Francisco, California ; February 5, 2007, Filed No. 05-10344 Opinion  [*1152]  THOMAS, Circuit Judge: John Milwitt ("Milwitt"...

United States v. Messner United States Court of Appeals for the Tenth Circuit February 19, 1997, Filed No. 96-3146 Opinion  [*1451]  PORFILIO , Circuit Judge. Defendant Ronald Roe Messner appeals his five-count conviction on a superseding indictment charging...

United States v. Diorio United States Court of Appeals for the Second Circuit October 29, 1971, Argued ; November 19, 1971, Decided No. 259, Docket No. 71-1731 Opinion  [*22]  We affirm the conviction of appellant under 18 U.S.C. § 152 on one count charging...

Thomas v. Mallett Supreme Court of Wisconsin February 1, 2005, Oral Argument ; July 15, 2005, Opinion Filed No. 2003AP1528 Opinion  [*P1]   [**244]   [***527]  LOUIS B. BUTLER, JR., J. Steven Thomas, by his guardian ad litem, seeks review of a published...