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Judgment Search Results Home > Cases Phrase: income tax act Court: us supreme court Year: 1999 Page 15 of about 196 results (0.076 seconds)

Jun 10 1999 (FN)

Neder Vs. United States

Court : US Supreme Court

Decided on : Jun-10-1999

..... to every material matter." * (emphasis added.) the court of appeals, in accordance with other courts, construed "material matter" to describe "any information necessary to a determination of a taxpayer's income tax liability." 136 f.3d 1459 , 1465 (ca111998) (citing united states v. aramony, 88 f.3d 1369 , 1384 (ca4 1996); united states v. klausner, 80 f.3d 55 , 60 (ca2 1996 ..... 18 u. s. c. 1341; 9 counts of wire fraud, in violation of 1343; 12 counts of bank fraud, in violation of 1344; and 2 counts of filing a false income tax return, in violation of 26 u. s. c. 7206(1). the fraud counts charged neder with devising and executing various schemes to defraud lenders in connection with the land acquisition ..... proceeds exceeded the original purchase price of the land, neder was able to obtain more than $7 million. he failed to report nearly all of this money on his personal income tax returns. he eventually defaulted on the loans. neder also engaged in a number of schemes involving land development fraud. in 1985, he obtained a $4,150,000 construction loan to ..... also 1 j. story, commentaries on equity jurisprudence 195 (10th ed. 1870) ("in the first place, the misrepresentation must be of something material, constituting an inducement or motive to the act or omission of the other 5 the restatement instructs that a matter is material if: "(a) a reasonable man would attach importance to its existence or nonexistence in determining his .....

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Mar 29 1999 (FN)

Jefferson County Vs. Acker

Court : US Supreme Court

Decided on : Mar-29-1999

..... was not a federal area." 4 u. s. c. 106(a). a special definitional provision, which applies through cross-reference to the buck act (but not to the public salary tax act) defines the term "income tax" broadly to include "any tax ... measured by ... income, or ... gross receipts." 1l0(c). and in howard v. commissioners of sinking fund of louisville, 344 u. s. 624 , 628-629 ..... 's exemption for those holding another state or county license reveals its true character as a licensing scheme, not an income tax. the dispositive measure is the public salary tax act, which does not require the state tax to be a typical "income tax," but consents to any tax on "payor compensation," which jefferson county's surely is. cf. howard, 344 u. s., at 629. pp. 439 ..... public salary tax act consents to any tax on "payor compensation," which jefferson county's surely is. the ..... 's laws may not be reached by a county's occupational tax. see 1967 ala. acts 406, 4.12 the dispositive measure, however, is the public salary tax act, which does not require the local tax to be a typical "income tax." just as the statute in howard consented broadly to "any tax measured by net income, gross income, or gross receipts," 344 u. s., at 629, the .....

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May 17 1999 (FN)

Florida Vs. White

Court : US Supreme Court

Decided on : May-17-1999

..... 429 u. s. 338 (1977). there, we considered whether federal agents violated the fourth amendment by failing to secure a warrant prior to seizing automobiles in partial satisfaction of income tax assessments. id., at 351. we concluded that they did not, reasoning that "[t]he seizures of the automobiles in this case took place on public streets, parking lots, or ..... observed respondent tyvessel tyvorus white using his car to deliver cocaine, and thereby developed probable cause to believe that his car was subject to forfeiture under the florida contraband forfeiture act (act), fla. stat. 932.701 et seq. (1997).1 several months later, the police arrested respondent at his place of employment on charges unrelated to the drug transactions ..... unrelated charges. at that time, the arresting officers seized his car without securing a warrant because they believed that it was subject to forfeiture under the florida contraband forfeiture act (act). during a subsequent inventory search, the police discovered cocaine in the car. respondent was then charged with a state drug violation. at his trial on the drug charge, ..... florida first district court of appeal affirmed. it also certified to the florida supreme court the question whether, absent exigent circumstances, a warrantless seizure of an automobile under the act violated the fourth amendment. the latter court answered the question in the affirmative, quashed the lower court opinion, and remanded. held: the fourth amendment does not require the .....

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Apr 20 1999 (FN)

Unum Life Ins. Co. of America Vs. Ward

Court : US Supreme Court

Decided on : Apr-20-1999

..... ; for the national association of insurance commissioners by sally b. sur- 363 justice ginsburg delivered the opinion of the court. this case, brought under 502(a) of the employee retirement income security act of 1974 (erisa), 88 stat. 891, as amended, 29 u. s. c. 1132(a), concerns erisa's preemption and saving clauses. the preemption clause, 514(a), 29 u. s ..... unum life insurance company of america (unum) issued a long-term group disability policy to management analysis company (mac) as an insured welfare benefit plan governed by the employee retirement income security act of 1974 (erisa). the policy provides that proofs of claim must be furnished to unum, at the latest, one year and 180 days after the onset of disability. under ..... that the notice-prejudice rule does not satisfy that criterion because it "does not alter the allocation of risk for which the parties initially contracted, namely the risk of lost income from long-term disability." cisneros, 134 f. 3d, at 946. the united states as amicus curiae, however, suggests that the notice-prejudice rule might be found to satisfy the ..... ways with substantive provisions of erisa. first, unum's contention that the rule, by altering the notice provisions of the insurance contract, conflicts with erisa's requirement that plan fiduciaries act "in accordance with the documents and instruments governing the plan," 1104(a)(1)(d), overlooks controlling precedent and makes scant sense. this court has repeatedly held that state laws mandating .....

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Jan 13 1999 (FN)

California Dental Assn. Vs. Ftc

Court : US Supreme Court

Decided on : Jan-13-1999

..... including about three-quarters of those practicing in the state. in re california dental assn., 121 f. t. c. 190, 196-197 (1996). the cda is exempt from federal income tax under 26 u. s. c. 501(c)(6), covering "[b]usiness leagues, chambers of california, richard blumenthal of connecticut, m. jane brady of delaware, robert a. butterworth of ..... the cda has issued interpretive advisory opinions and guidelines relating to advertising. respondent federal trade commission brought a complaint, alleging that the cda violated 5 of the federal trade commission act (act), 15 u. s. c. 45, in applying its guidelines so as to restrict two types of truthful, nondeceptive advertising: price advertising, particularly discounted fees, and advertising ..... " sufficed to justify finding that certain advertising restrictions adopted by the cda violated the antitrust laws. we hold that the commission's jurisdiction under the federal trade commission act (ftc act) extends to an association that, like the cda, provides substantial economic benefit to its for-profit members, but that where, as here, any anticompetitive effects of ..... 10 "the fact that a restraint operates upon a profession as distinguished from a business is, of course, relevant in determining whether that particular restraint violates the sherman act. it would be unrealistic to view the practice of professions as interchangeable with other business activities, and automatically to apply to the professions antitrust concepts which originated in .....

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Jul 28 1999 (SC)

Vinay Bubna Vs. Stock Exchange, Mumbai and ors.

Court : Supreme Court of India

Decided on : Jul-28-1999

Reported in : (1999)155CTR(SC)519

..... the said rule is in anyway bad in law.10. learned counsel for the appellant placed reliance on the decision of gujarat high court in stock exchange, ahmedabad vs. asstt. cit (1998) 147 ctr (guj) 171 : (1998) 18 scl 135. in that case after the death of a stock broker he was declared a defaulter and the it department sought to ..... was just and fair and is not illegal, wrong or arbitrary.6. the respondent-stock exchange is an incorporated association of persons and is recognised under the securities contracts (regulations) act, 1957. according to its constitution, rules and bye-laws the exchange, from time to time, admits members, popularly referred to as stock or share brokers. it is they who constitute ..... default being committed the share broker ceased to be a member of the stock exchange and there was no conflict between the provisions of the said rules and the insolvency act.4. on behalf of the appellant it was contended that the membership of the stock exchange was an asset which belonged to respondent no. 3 and on the sale of .....

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Apr 16 1999 (SC)

State of Haryana and ors. Vs. S.K. Singhal

Court : Supreme Court of India

Decided on : Apr-16-1999

Reported in : AIR1999SC1829; [1999(82)FLR476]; JT1999(3)SC140; 1999(2)SCALE650; (1999)4SCC293; [1999]2SCR714; 1999(2)LC944(SC); (1999)3UPLBEC2246

..... of notice of 3 months. he did not report to duty right from 1,12.1990. earlier on 12.12.1989, a charge sheet was issued against him for certain acts of misconduct. on 26.12.1990 he filed a reply to the chargesheet. on 22.8.1992 another chargesheet was served for unauthorised absence and one more on 18.9 .....

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Sep 28 1999 (SC)

Government of Tamil Nadu and anr. Vs. G. Mohammed Ammenudeen and ors.

Court : Supreme Court of India

Decided on : Sep-28-1999

Reported in : AIR1999SC3825; JT1999(7)SC483; 1999(6)SCALE217; (1999)7SCC499; 1999(2)LC1438(SC)

orderrajendra babu, j.1. census is conducted once in every ten years under the census act, 1948 in the country under the direction of the registrar general and census commissioner of india. the government of tamil nadu conducts the census operations under the directorate of census. .....

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May 05 1999 (SC)

M/S. Electronics Corporation of India Ltd. Etc. Etc. Vs. Secretary, Re ...

Court : Supreme Court of India

Decided on : May-05-1999

Reported in : AIR1999SC1734; 1999(3)SCALE123; (1999)4SCC458

..... of the electronics plant and other plants.' the letter stated that it had been agreed by the state government that this land would be exempt from the levy of tax under the act 'irrespective of whether the plants are managed departmentally or through a public section undertaking'. the letter requested that 'notifications exempting the lands already handed over to the department of ..... from imposing, or authorising the imposition of, any tax to such extent, if any, as parliament may by law provide in respect of a trade or business of any kind ..... authority of law,' and to article 366(28), which says that 'taxation includes the imposition of any tax or impost, whether general or local or special, and tax shall be construed accordingly.'11. learned counsel then referred to article 289 which deals with the exemption of property and income of a state from union taxation and reads thus :289(1) the property and ..... income of a state shall be exempt from union taxation.(2) nothing in clause (1) shall prevent the union .....

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May 05 1999 (SC)

Electronics Corporation of India Ltd. and ors. Vs. Secretary, Revenue ...

Court : Supreme Court of India

Decided on : May-05-1999

Reported in : AIR1999SC1734a; [1999]97CompCas470(SC); JT1999(5)SC608; [1999]2SCR1078

..... of the electronics plant and other plants.' the letter stated that it had been agreed by the state government that this land would be exempt from the levy of tax under the act 'irrespective of whether the plants are managed departmentally or through a public section undertaking'. the letter requested that 'notifications exempting the lands already handed over to the department of ..... from imposing, or authorising the imposition of, any tax to such extent, if any, as parliament may by law provide in respect of a trade or business of any kind ..... authority of law,' and to article 366(28), which says that 'taxation includes the imposition of any tax or impost, whether general or local or special, and tax shall be construed accordingly.11. learned counsel then referred to article 289 which deals with the exemption of property and income of a state from union taxation and reads thus:289(1) the property and ..... income of a state shall be exempt from union taxation.(2) nothing in clause (1) shall prevent the union .....

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