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Case Law Summary Bulletin-Tax Cases

Publisher: LexisNexis

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ISBN: 9781422477069
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Compilation of online case law summaries written by LexisNexis editors of significant tax cases issued April 2010 through June 2010. •  Included is a summary of Payne v. United States, 2010 U.S. App. LEXIS 12970 (June 24, 2010), a case that concerned whether a taxpayer faced liability under I.R.C. § 6672 for his corporation's unpaid withholding taxes. The U.S. Court of Appeals for the Fifth Circuit held that the district court erred in not viewing the evidence in the light most favorable to the taxpayer. The Court's de novo review found material issues of fact such that summary judgment in favor of the Government was improper.

•  Also included is a summary of Lantz v. Comm'r of Internal Revenue, 2010 U.S. App. LEXIS 11604 (June 8, 2010), in which the U.S. Court of Appeals for the Seventh Circuit held that United States Tax Court erred in invalidating the deadline set forth in 26 C.F.R. § 1.6015-5(b)(1) where the designation of deadlines in 26 U.S.C.S. § 6015(b) and (c) was not a compelling argument for concluding that Congress had meant to preclude the imposition of a deadline for cases governed by 26 U.S.C.S. § 6015(f).