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Dmb Realco Llc et al v. United States of America

Cross MOTION for Summary Judgment Partial Summary Judgment and Memorandum of Points and Authorities in Support Thereof

26 Cited authorities

  1. United States v. Nordic Village, Inc.

    503 U.S. 30 (1992)   Cited 1,783 times   3 Legal Analyses
    Holding that the existence of "plausible" interpretations that would not permit recovery "is enough to establish that a reading imposing monetary liability on the Government is not ‘unambiguous' and therefore should not be adopted"

  2. Commissioner v. Estate of Bosch

    387 U.S. 456 (1967)   Cited 1,465 times   4 Legal Analyses
    Holding that “federal authorities are not bound” by state-court determination of facts affecting federal tax liabilities if the United States was not a party to the state proceedings

  3. Miller v. Gammie

    335 F.3d 889 (9th Cir. 2003)   Cited 1,610 times   8 Legal Analyses
    Holding that the court lacked jurisdiction over an order that "did not expressly deny the motion" but "deferred ruling on immunity"

  4. Morgan v. Commissioner

    309 U.S. 78 (1940)   Cited 534 times   1 Legal Analyses
    Concerning the meaning of "general power of appointment" under a federal revenue act

  5. U.S. v. Boulware

    384 F.3d 794 (9th Cir. 2004)   Cited 133 times   2 Legal Analyses
    Holding a "state court judgment was admissible . . . as a document that affected an interest in property."

  6. United States v. Irvine

    511 U.S. 224 (1994)   Cited 53 times
    Holding federal tax law is not "struck blind" by state law right to inheritance disclaimer where Congress has shown no intent to support state law legal fictions as touchstones of taxability

  7. Jewett v. Commissioner

    455 U.S. 305 (1982)   Cited 73 times
    Concluding that Congress intended federal tax liens to attach to "every species of right or interest protected by law and having an exchangeable value"

  8. United States v. Pelzer

    312 U.S. 399 (1941)   Cited 195 times
    In United States v. Pelzer, 312 U.S. 399, 403, 61 S.Ct. 659, 661, 85 L.Ed. 913, the present Chief Justice, in construing Sec. 504(b) of the Revenue Act of 1932, said that the phrase "future interests" was plainly not concerned with varying local definitions of property interests or local refinements of conveyancing and that the "purpose which marks the boundaries of the statutory command" was "the protection of the revenue and the appropriate administration of the tax immunity provided by the statute."

  9. Schade v. Diethrich

    158 Ariz. 1 (Ariz. 1988)   Cited 107 times
    Holding wages were owed under the Arizona wage statute because the promise to pay was made before plaintiff performed work and said promise to pay induced plaintiff to perform work

  10. Nussbaumer v. Superior Court in for Co. of Yuma

    107 Ariz. 504 (Ariz. 1971)   Cited 71 times
    Ruling that lender that acquired property via a full-credit bid could not subsequently collect from persons who, before foreclosure, had acquired part of lender's security under the loan agreement

  11. Section 170 - Charitable, etc., contributions and gifts

    26 U.S.C. § 170   Cited 1,297 times   98 Legal Analyses
    In § 170 and § 501(c)(3), Congress has identified categories of traditionally exempt institutions and has specified certain additional requirements for tax exemption.

  12. Section 2056 - Bequests, etc., to surviving spouse

    26 U.S.C. § 2056   Cited 620 times   10 Legal Analyses
    Requiring that the surviving spouse be given a general power of appointment over trust assets in order for the property to qualify for the marital deduction

  13. Section 504 - Status after organization ceases to qualify for exemption under section 501(c)(3) because of substantial lobbying or because of political activities

    26 U.S.C. § 504   Cited 27 times   1 Legal Analyses
    Addressing status of organization that fails to qualify for 501(c) exemption because of substantial lobbying or political activities

  14. Section 38-511 - Cancellation of political subdivision and state contracts; definition

    Ariz. Rev. Stat. § 38-511

    A. The state, its political subdivisions or any department or agency of either may, within three years after its execution, cancel any contract, without penalty or further obligation, made by the state, its political subdivisions, or any of the departments or agencies of either if any person significantly involved in initiating, negotiating, securing, drafting or creating the contract on behalf of the state, its political subdivisions or any of the departments or agencies of either is, at any time

  15. Section 1.170A-14 - Qualified conservation contributions

    26 C.F.R. § 1.170A-14   Cited 10 times   1 Legal Analyses

    (a)Qualified conservation contributions. A deduction under section 170 is generally not allowed for a charitable contribution of any interest in property that consists of less than the donor's entire interest in the property other than certain transfers in trust (see § 1.170A-6 relating to charitable contributions in trust and § 1.170A-7 relating to contributions not in trust of partial interests in property). However, a deduction may be allowed under section 170(f)(3)(B)(iii) for the value of a