Abstract Case Name: In re Sealed Case, 931 F.3d 92 (D.C. Cir. 2019).Jurisdiction: United States Court of Appeals, District of Columbia CircuitAppellee: U.S.T.C.Appellant: “Appellant” (Anonymously).Concepts: Tax; Whistleblower; Civil Procedure.Nature of Case: Whether the Tax Court abused its discretion in denying the Appellant’s request to proceed anonymously because he is a serial filer who relies upon public […]
Abstract Case Name: N.C. Dep’t of Revenue v. Kimberley Rice Kaestner 1992 Family Trust, 139 S. Ct. 2213 (2019).Jurisdiction: Supreme Court of the United States.Plaintiff/Counter-Claim Defendant: Trustee of the Kimberley Rice Kaestner 1992 FamilyTrust.Defendant/Counter-Claim Plaintiff: North Carolina Department of Revenue.Concepts: Taxation of Trusts.Nature of Case: Whether a State can tax a trust income for the benefit of a […]
Abstract Case Name: United States v. DiMartino, 949 F.3d 67 (2d Cir. 2020).Jurisdiction: United States Court of Appeals, Second Circuit.Appellee: Terry DiMartino.Defendant-Appellant: United States of America.Concepts: Tax; Criminal Law; Evidence.Nature of Case: Whether the United States District Court for the District of Connecticut, abused its discretion in denying DiMartino’s request for a competency hearing and giving no weight to […]