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Delano Farms Co. v. Cal.Table Grape Comm'n, 2009 U.S. App. LEXIS 25571 (U.S. Court of Appeals for the Ninth Circuit) (November 20, 2009)

The 9th Circuit validated mandatory assessments levied by the California Table Grape Commission . The assessments were used to fund generic advertising campaigns. Delano Farms challenged assessments on First Amendment grounds. Citing Johanns v. Livestock Mktg. Ass'n , 544 U.S. 550 (U.S. 2005) and...

Tidewater Inc. v. United States, 565 F.3d 299 (5th Cir. La. 2009) (April 13, 2009)

The taxpayer entered into hundreds of time-charters for its ocean-going vessels with offshore energy industry customers, who were given the full use of a vessel and the right to direct it in all respects. The taxpayer's subsidiary, a foreign sales corporation, acted as a commission agent for the...

Veritas Software Corp. v. Comm'r, 2009 U.S. Tax Ct. LEXIS 34 (T.C. Dec. 10, 2009)

Veritas Software Corporation entered into a cost-sharing agreement with Veritas Software Holding Ltd., a wholly owned subsidiary based in Bermuda. (Pursuant to a 2005 merger, Symantec is the successor in interest to the parent company.) In evaluating the subsidiary's buy-in payment, the court rejected...

Xilinx, Inc. v. Comm'r, 2010 U.S. App. LEXIS 778 (9th Cir. Jan. 13, 2010)

The Ninth Circuit withdrew its May 2009 decision ( Xilinx, Inc. v. Comm'r, 567 F.3d 482 (9th Cir. 2009)) in Xilinx, Inc. v. Comm'r, 2010 U.S. App. LEXIS 778 (9th Cir. Jan. 13, 2010) . In the May decision , t he Commissioner had contended that employee stock options (ESOs) issued to employees...

O'Donnabhain v. Comm'r, 134 T.C. No. 4 (Feb. 2, 2010)

In a full Tax Court opinion issued on February 2, 2010, the Tax Court found that the petitioner Rhiannon G. O’Donnabhain was entitled to Section 213 medical expenses for the cost of gender reassignment surgery and hormone therapy. O'Donnabhain v. Commissioner, 134 T.C. No. 4 (Feb. 2, 2010)...

Johnson Controls v. Miller, 2010 U.S. LEXIS 4206 (U.S., May 24, 2010)

The U.S. Supreme Court denied the petition for certiorari by Johnson Controls, Inc., pursuant to the 2009 decision of the Kentucky Supreme Court, upholding the constitutionality, and retroactive application, of the state's statutory prohibition against filing unitary returns. Johnson Controls, Inc...

Textron Inc. V. United States, 2010 U.S. LEXIS 4373 (U.S., May 24, 2010)

The U.S. Supreme Court denied the petition for writ of certiorari Textron Inc. v. United States, 2010 U.S. LEXIS 4373 (U.S. May 24, 2010) by Textron, Inc., pursuant to the 2009 decision by the U.S. Court of Appeals for the First Circuit. D enial of the IRS's 26 U.S.C.S. § 7604(a) petition on...