Celotex Corp. v. Catrett

Holding that a movant's summary judgment motion should be granted "against a [nonmovant] who fails to make a showing sufficient to establish the existence of an element essential to that party's case, and on which that party will bear the burden of proof at trial"

Montana v. United States

Holding that "once an issue is actually and necessarily determined by a court of competent jurisdiction, that determination is conclusive in subsequent suits based on a different cause of action involving a party to the prior litigation"

Hibbs v. Winn

Holding that "[b]ecause [28 U.S.C.] § 2101(c)'s 90-day limit [for petition for certiorari] had not yet expired, the clock could still be reset"

Commissioner v. Sunnen

Holding that when a court has entered a final judgment dismissing a claim, the parties to the suit are precluded from relitigating it

United States v. Arthur Young Co.

Holding that the Court may not circumscribe the broad authority granted the IRS by § 7602

United States v. Fior D'Italia, Inc.

Holding that the internal revenue code authorized the IRS to use aggregate estimates of unreported employee tips in calculating the tax assessment against such tips on the employer's income

Helvering v. Taylor

Holding that, in a proceeding to recover taxes from a non-bankrupt taxpayer, the taxpayer has the burden of proving that his taxes complied with the Internal Revenue Code

Peloro v. U.S.

Holding that bearer bonds were customer property that had been mailed to the debtor and held by the debtor but seized by the FBI both before they were allocated to any debtor account and the SIPA liquidation proceedings had begun

Wetzel v. Tucker

Bromwell v. Michigan Mutual Insurance Co.

Holding that where a removed declaratory-judgment action does not present a justiciable controversy under Article III, the action must be remanded to state court under § 1447(c) rather than dismissed

Rule 56 - Summary Judgment

Holding a party may move for summary judgment on any part of any claim or defense in the lawsuit

Section 1346 - United States as defendant

Determining liability to the claimant "in accordance with the law of the place where the act or omission occurred"

Section 1961 - Interest

Holding that § 6621 applies to internal revenue tax cases

Section 1746 - Unsworn declarations under penalty of perjury

Permitting the use of declarations instead

Section 6662 - Imposition of accuracy-related penalty on underpayments

Defining "negligence" as "any failure to make a reasonable attempt to comply with the provisions of this title"

Section 6651 - Failure to file tax return or to pay tax

Providing for penalties for failure to file a timely tax return

Rule 902 - Evidence That Is Self-Authenticating

Setting the certification process for domestic records of regularly conducted business activity

Section 6015 - Relief from joint and several liability on joint return

Granting relief from joint liability where "it is inequitable to hold the individual liable"

Section 6601 - Interest on underpayment, nonpayment, or extensions of time for payment, of tax

Stating that interest on tax underpayments "shall be assessed, collected, and paid in the same manner as taxes" and that any reference "to any tax imposed by this title shall be deemed also to refer to interest imposed by this section on such tax"