Friday, April 8, 2011

FindLaw Tax Law Summaries - April 04-April 08, 2011

FindLaw logo

Weekly Opinion Summaries
Tax Law

April 04-08, 2011 FindLaw.com Weekly Tax Law Newsletter
You may forward this e-mail in its entirety.

Table of Contents

Tax Law

FindLaw's case summaries are copyrighted material and are not intended for republication without prior approval. You may, however, freely redistribute this e-mail in its entirety. To view the full-text of cases you must sign in to FindLaw.com.


SPONSOR



Tax Law

United States Supreme Court, 04/04/2011
Arizona Christian School Tuition Org. v. Winn, No. 09–987
In an Establishment Clause challenge to a state law that gives tax credits for contributions to school tuition organizations which then use the contributions to provide scholarships to students attending private schools, including religious schools, judgment of the Court of Appeals is reversed where respondents lacked Article III standing because they challenged a tax credit as opposed to a governmental expenditure. Read more...

United States Ninth Circuit, 04/06/2011
Strom v. US, No. 09-35175
In a tax dispute involving when a taxpayer can postpone calculation of nonstatutory stock options as income attributable to her option exercises, 26 U.S.C. sections 83(a) and (e)(3)-(e)(4); 26 C.F.R. section 1.83-7(a), judgment of the trial court is reversed where the taxpayer has not demonstrated an entitlement to deferral of tax consequences under Internal Revenue Code section 83(c)(3). Read more...

United States Federal Circuit, 04/06/2011
Zhang v. U. S., No. 2010-5026
In a dispute involving whether plaintiffs are entitled to a refund of taxes paid under FICA, summary judgment in favor of the government is affirmed where the interpretation of section 606(b) of a Political Union covenant between the Northern Mariana Islands and the US to omit FICA employee tax will produce an absurd outcome. Read more...







FindLaw includes summaries of all Supreme and Appellate Court slip opinions posted on the official Illinois Courts site. FindLaw summaries include opinions that have not yet been released for publication and may be subject to modification, correction or withdrawal. Check the Illinois Courts site to determine if a specific opinion has been released before relying on that case as precedent.


Feedback
We value your comments! Please take a moment to tell us what you think by sending us an e-mail.
Subscription Information
Click here to subscribe to a FindLaw Newsletter. To unsubscribe, click here.
Advertising Information
For more information about advertising in FindLaw Newsletters, click here.
800 W. California Ave., Sunnyvale, CA 94086


You are currently subscribed to taxcase as: ideola09.petra@blogger.com .
To manage your newsletter accounts go to: http://newsletters.findlaw.com/nl/sub/review-account.jsp

No comments: