Taxation cases. , 1951-; Lind, Stephen A.

Taxation cases This is an incomplete list of those cases. The casebook introduces students to many of the materials used by working tax lawyers, including cases, rulings, committee reports, and a Congressional colloquy. (Benchmark Marketing Corp. citizens residing in France a foreign tax credit against the net investment income tax, based on the 1994 U. It covers U. This post is an introduction to the Moore case and the broad risks it poses to the tax system. Land, Richard B. westacademic. , 123-18). This title is a part of our CasebookPlus™ offering as ISBN 9781685613242. Buy, rent or sell. e. From the Research Tools tab in the upper side of the homepage, click on Worldwide Tax Treaties. S. Dec 5, 2023 · The U. 20 hours ago · Predicated on the judgments it can be safely inferred that the concept of burden of proof beyond reasonable doubt is not to be applied in tax cases. The issue raised was whether the ITAT was not wrong in applying the principles enunciated by the SC in a criminal case where the discharge of burden of proof is beyond reasonable doubt, to the faculty. UNIVERSITY OF SANTO TOMAS FACULTY OF CIVIL LAW LIST OF CASES Taxation 2 I. A specialized court that hears only federal tax cases. ed. This volume covers 7 cases from July 2009 to November 2009 totalling 433 pages. Reminder: New rate in effect as of February 1. Dec 10, 2020 · Lind, Stephen A; Lathrope, Daniel J. Difficult as it was to whittle down the numbers, we have shortlisted our top 10 cases – a festive buffet of tax administration, VAT, transfer pricing, indirect taxes, and more. com: Seto's Federal Income Taxation: Cases, Problems, and Materials, 2d: This casebook explores the Internal Revenue Code as a series of solutions to six fundamental design questions. Jul 18, 2008 · 5. The Supreme Court of the United States has heard numerous cases in the area of tax law. v. g. The casebook authors introduce students to many of the materials used by working tax lawyers, including cases, rulings, committee reports, and a congressional colloquy. Income Tax Cases 2011 – 2013. 4. Taylor served as an Administrative Law Judge with the Division of Tax Appeals and Assistant Counsel to the Tax Appeals Tribunal. Fundamentals of Corporate Taxation: Cases and Materials 10th edition (9781642428780) - Textbooks. Tax issues concerning transfer pricing remain; audits on transfer pricing policies are a key component of the Ministry of Finance’s plan. . Buy Fundamentals of Partnership Taxation: Cases and Materials 11th edition (9781642428773) by Stephen Schwarz and Daniel J. 5G Oct 16, 2021 · Taxation, State -- Law and legislation -- United States -- Cases, Local taxation -- Law and legislation -- United States -- Cases Publisher St. Vast amounts of money can hinge on nuances in the Internal Revenue Code or federal tax regulations. Aug 8, 2014 · Rent 📙State and Local Taxation, Cases and Materials, 10th 10th edition (978-0314286987) today, or search our site for other 📚textbooks by Walter Hellerstein. Income Tax Cases 2005 – 2007. Nov 26, 2020 · Taxation — Week 2 Practice Case Natural Meats Inc. Section 4(a) Income Tax Act 1967 (ITA 1967) Real Property Gains Tax Act 1976 (RPGTA 1976) SDSB & 2 ors V Ketua Pengarah Hasil Dalam Negeri. Professor Bridget Crawford joins Professor Newman and Professor Brown as a co-author. From 2014 to 2016, he served as a Senior Attorney in the Office of Counsel at the Division of Taxation. com: Federal Income Taxation: Cases, Problems, and Materials (American Casebook Series): 9781684672110: Newman, Joel, Brown, Dorothy, Crawford, Bridget: Books Find 9781684672110 Federal Income Taxation : Cases, Problems, and Materials 7th Edition by Dorothy Brown et al at over 30 bookstores. Fundamentals of partnership taxation cases and materials Boxid IA1996319 Camera USB PTP Class Camera Collection_set printdisabled External-identifier urn:oclc:record:1244783865 faculty. Of the Phils. In addition, you may file a consumer complaint about a tax scam with the Federal Trade Commission (FTC) or the Federal Bureau of Investigation (FBI). This widely-adopted casebook provides detailed information on federal income taxation, with specific assignments to the Internal Revenue Code, selected cases, and regulations and rulings from the Internal Revenue Service. Tax Court, a federal trial court established by Congress to review income tax disputes. Full text of a 2008 published ruling on application of the step transaction doctrine to multi-step acquisitions. This field of study is notoriously complex, more so, perhaps, than any other area of Federal tax law. Swain - Joan M. Commissioner, 2 TC 484 (1943) - you can use volume 2 of Reports of the United States Tax Court (T. ESTATE TAX under RA 10963 (Tax Reform for Acceleration and Inclusion Law); Revenue Regulations 2-2003 1. Understand legal precedents and navigate tax law confidently. Jan 22, 2024 · This case involved the levy of service tax on the charges collected by the respondent for supplying pipes and measuring equipment to its customers for the distribution of natural gas. Factory v. The cookie is used to store the user consent for the cookies in the category "Analytics". NSIID:355896. Nov 4, 2011 · This casebook has helped law students learn about income taxation since 1998, presenting the materials in an engaging, appealing, and humorous format. We're sharing these cases for informational purposes only. com: Hellerstein, Stark, and Youngman's State and Local Taxation, Cases and Materials, 12th: The Hellerstein casebook, authored by three leading experts in the field, provides a comprehensive overview of the field of state and local taxation (SALT), reflecting the most recent developments in this rapidly changing field. 27 and Sec. ), on page 484, to get full text of the same content of the court decision on this case in print instead of in the database CCH or RIA Explore summarized Federal Income Tax case briefs from U. The use the menu to select the jurisdiction and the court. The IRS posts current warnings and alerts about all types of tax scams on its website (including information about how to report tax scams). The omission to file an estate tax return, and the subsequent failure to contest or appeal the assessment made by the BIR is fatal to the petitioner's cause, as under the above-cited provision, in case of failure to file a return, the tax may be assessed at any time within ten years after the omission, and any tax so assessed may be collected Buy Fundamentals of Corporate Taxation: Cases and Materials 10th edition (9781642428780) by Stephen Schwarz and Daniel J. In this case, the taxpayer claimed that it made a loss of $1,491,309,000 from a financial arrangement, which was deductible under the taxation of financial arrangement rules in s 230-15(2) of Income Tax These rules would deter MNEs from avoiding taxation by shifting profits to low-tax jurisdictions, putting an end to tax havens (2). Youngman Edition: 10 Publisher: West Academic Publishing Format: Hardcover (1100 pages) Released: Aug 8th, 2014 Sell This Book The case studies cover various topical areas, summarized in the index, typically encountered in a second university tax course, or in a business-school graduate tax program. Tax Court decisions are reported in: This document summarizes recent Philippine tax law cases and rulings. Issue: Whether the Tax Court has jurisdiction in a CDP case to review a taxpayer’s challenge to the IRS’ certification of tax liabilities as “seriously delinquent,” see I. Review this website for further information or contact an attorney for advice. , Hellerstein, Walter, Youngman, Joan M Jan 1, 2005 · Amazon. Schwarz and Lathrope's Fundamentals of Corporate Taxation, Cases and Materials, 10th. After an overview of the taxation of corporations and shareholders, the book considers formation of a corporation, capital structure, nonliquidating distributions, redemptions and partial liquidations, stock dividends and Section 306 stock, complete liquidations, taxable corporate Jan 27, 2025 · After logging in to Checkpoint, this link should take you to the Federal Tax Decisions content within the system. 20 hours ago · Court cases can be expensive, requiring legal fees and long wait times. Feb 27, 2025 · Find federal court documents, tax case orders, opinions, petitions & more. Paul MN : Foundation Press Collection internetarchivebooks; inlibrary; printdisabled Contributor Internet Archive Language English Item Size 1. Law-school and LLM-Taxation students also find the cases to be a useful integrative exercise, although they often take a different approach to the issues and deliverables This edition also includes important recent cases. It provides brief summaries of 15 different cases related to issues like VAT and excise taxes, prescriptive periods for filing administrative or judicial claims, tax credits, zero-rated sales, excise taxes on petroleum products, tax credit certificates, appealing tax assessments, presumptions around smuggling, procedures for May 5, 2023 · The cases that entailed tax-related considerations can be categorized as follows: (i) ‘wrongful taxation’ as the actual subject matter of the dispute; (ii) taxation as evidence for a ‘genuine link’ between the state and a national; and (iii) taxation as an ‘effectivité’ to prove the exercise of state authority over a given Sep 1, 2024 · In this case, the taxpayer did not file individual tax returns for four years or make estimated tax payments for those years. "26 Nov 17, 2022 · Partnership -- Taxation -- United States -- Cases Publisher New York : Foundation Press Collection internetarchivebooks; inlibrary; printdisabled Contributor Internet Aug 27, 2021 · Business enterprises -- Taxation -- Law and legislation -- United States -- Cases, Corporations -- Taxation -- Law and legislation -- United States -- Cases, Partnership -- Taxation -- Law and legislation -- United States -- Cases Publisher New York : Foundation Press Thomson/West Collection internetarchivebooks; inlibrary; printdisabled Aug 22, 2019 · Amazon. 127249, February 27, 1998 f. 4 out of 5 stars Feb 25, 2025 · 10 Tax Mistakes on 2014 Financial Statements and Income Tax Returns in Philippines Withholding Taxes (Compensation, Expanded, and Final) 7 Features of Withholding Tax System Legalbitstream offers searchable databases of Federal tax law, including Tax Cases and IRS Materials. Aug 22, 2019 · Amazon. These rules would deter MNEs from avoiding taxation by shifting profits to low-tax jurisdictions, putting an end to tax havens (2). ) and specific taxes second (i. , GR No. : Books The US Supreme Court will hear a case this fall that could transform the way the federal government taxes unrealized gains, and will also consider picking up three more large tax cases for the term that opens next week. When you enter a Docket Number that matches a case in the system, that case will display. 00 Cunningham and Cunningham's The Logic of Subchapter K, A Conceptual Guide to the Taxation of Partnerships, 6th The individual tax filing deadline is closer than you think. tax court rules; guidance for petitioners; search (case, order, opinion, practitioner) dawson (efiling system) case related forms; give feedback; opinions & orders. Feb 11, 2025 · Historic Tax Cases (TC) law reporting series. Cooperative v. com: Federal Income Taxation: Cases, Problems, and Materials (American Casebook Series): 9781640209893: Newman, Joel, Brown, Dorothy, Crawford, Bridget: Books Please keep in mind that the Board of Tax Appeals is separate from the Department of Taxation, and we are unable to assist you with topics outside of our scope. –France Tax Treaty. 1998 Apr 19, 2016 · Joel Newman’s casebook has helped law students learn about income taxation since 1998. Qty . 0. These are often interpreted by the U. Get helpful tips and more resources. Get FREE 7-day instant eTextbook access! Case law incorporates courts' decisions from individual cases and encompasses courts' interpretations of statutes, constitutional provisions and regulations. 3 days ago · The Federal Court has dismissed the taxpayer’s appeal in Tabcorp Maxgaming Holdings Limited v Commissioner of Taxation [2025] FCA 115. 12 From: Silke: First Touch to Tax 2019 – Stiglingh et al- page 29 13 From: Income Tax Cases and Materials – Emslie et al- page 158 14 From: Silke: First Touch to Tax 2019 – Stiglingh et al- page 29 15 From: Silke: First Touch to Tax 2019 – Stiglingh et al- page 29 16 From: Income Tax Cases and Materials – Emslie et al- pages 173, 174 Mar 1, 2024 · In Christensen, 29 the Court of Federal Claims allowed U. Legalbitstream offers free searchable databases of Federal tax law, including Tax Cases and IRS Materials. These rulings clarify gray areas in tax law, influence future regulations, and impact individuals and businesses dealing with unconventional assets or transactions. When the page refreshes, click on Court Opinions on the lower left side of the page under the heading News & Analysis. (C) Yes. Jan 1, 2001 · Amazon. The Supreme Court may nullify a tax law, hence, property rights are not affected. Government is exempt from taxation Cases: - (a) In the case of a false or fraudulent return with intent to evade tax or of failure to file a return, the tax may be assessed, or a proceeding in court for the collection of such tax may be filed without assessment, at any time within ten (10) years after the discovery of the falsity, fraud or omission: Provided, That in a fraud assessment To search for a case by Docket Number, you must include the dash in the Docket Number (e. § 7345(e), when the IRS later reverses the certification as erroneous and notifies the Secretary of State of the erroneous certification. For a one page summary of Tax Cases from 2000 to 2013, click here. Federal Tax Matters — Research and Interpretation, section IV: The Judiciary (also available on the library's Bloomberg Jun 8, 2009 · Rev. Apr 11, 2020 · Exclusive original jurisdiction in tax collection cases involving final and executory assessments for taxes, fees, charges and penalties: Provides, however, that collection cases where the principal amount of taxes and fees, exclusive of charges and penalties, claimed is less than One million pesos ( P 1,000,000. Mar 7, 2025 · The following is a list of recently decided judicial cases that may be of interest to those who follow developments in the laws that govern real property tax administration. Supreme Court hears arguments Tuesday in an obscure tax case with potentially trillions of dollars in tax consequences for the federal budget. SC Johnson & Son, Inc. C. Alejandro G. of: Fundamentals of federal income taxation / by James J. Basic principles 2. 9G Aug 8, 2014 · More student friendly than ever, the Tenth Edition provides more student guidance and roadmapping than previous editions. The candidate demonstrates competence in Taxation. A revised discussion of corporate capital structure to reflect the changed stakes Dec 1, 2002 · Federal Income Taxation: Cases, Problems, and Materials (American Casebook Series) Joel Newman. Oct 23, 2019 · Highlights of new material covered in the Tenth Edition are: The impact on choice of entity of the 21% corporate income tax rate, lower individual income tax rates, the 20% deduction for qualified business income, and other tax and business planning considerations. ISBN-13 9798892095426 . Jun 1, 2022 · This edition also includes important recent cases. Looking for more casebooks? Search through dozens of casebooks with Quimbee. vs. Ermita, 469 SCRA 1 Southern Cross Cement Corp. We identified the issues before the court and whether the litigant was an individual or business taxpayer. Dec 22, 2024 · Legislation following Supreme Court and taxation cases provides essential context for understanding the evolving landscape of tax policy in the United States. (D) No. 00) shall be tried by the proper . You may, but do not have to, include the letter suffix (S, L, SL, R, X, D, or P) of the Docket Number to find a case. Add to Cart . International Taxation, Cases and Materials (University Casebook Series): 9781683286509: Avi-Yonah, Reuven, Ring, Diane, Brauner, Yariv: Books Schwarz, Lathrope, and Hellwig's Fundamentals of Partnership Taxation, Cases and Materials, 11th $281. 4G We reviewed all Tax Court opinions issued during the reporting period that ruled on the merits of a substantive tax issue to identify the top ten Most Litigated Issues in the Tax Court. com: State and Local Taxation, Cases and Materials (American Casebook Series): 9781642422566: Hellerstein, Walter, Stark, Kirk, Swain, John, Youngman, Joan: Books As the year draws to an end, and in a reflective mood, we look back at the most notable cases over the last twelve months. There is no need to distinguish it from other local tax cases "considering that the law expressly confers on the CTA, the tribunal with the specialized competence over tax and tariff matters, the role of judicial review over local tax cases without mention of any other court that may exercise such power. Incorporated Council of Law Reporting for England and Wales (ICLR. Aug 9, 2024 · Cases involving taxation are primarily decided by the tax court. United States, a case that challenges the constitutionality of the mandatory repatriation tax (MRT) enacted in 2017 as part of the Tax Cuts and Jobs Act (TCJA). Freeland, Stephen A. 14_books-20220331-0. e. 901(a) state that foreign tax credits can only be used against taxes imposed by Chapter 1 of the Code. com: Federal Wealth Transfer Taxation, Cases and Materials, 7th (University Casebook Series): 9781609300098: McDaniel, Paul, Repetti, James, Caron, Paul: Books Jan 28, 2025 · 1. For more information regarding the different courts that handle tax cases and their authoritative weight, see Tax Management Portfolio 100-3rd: Legal Authorities in U. Fundamentals of corporate taxation cases and materials Bookplateleaf 0007 Boxid IA40363821 Camera Sony Alpha-A6300 (Control) Collection_set printdisabled External-identifier urn:oclc:record:1301979964 Direct duplicate taxation Cases: Ericsson Telecommunications, Inc. The cases are heard by a single judge initially, who submits their opinion to the Tax Court Chief Judge, who can either allow the decision to stand or refer it to the full Tax Court for review. The evolution of Supreme Court and taxation cases indicates a potential shift in the interpretation of tax laws. It introduces students to many of the materials used by working tax lawyers, including cases, public and private rulings, committee reports, Joint Committee Prints, and a Congressional colloquy. Learn More. Stephens. United States Tax Court. Non-delegability of the power of taxation Cases: Abakada Guro Party List v. 6651(a)(2) (failure to pay), 6651(f ) (fraudulent failure to file), and 6654 (failure to pay estimated taxes). For the sixth edition, he is joined by long-time adopter Dorothy Brown. Finally, this edition addresses outbound taxation. Feb 13, 2024 · Taxation, State -- Law and legislation -- United States -- Cases, Local taxation -- Law and legislation -- United States -- Cases Publisher St. 158540, August 3, 2005 Camarines North Elec. Tax Court cases (regular, memorandum and summary opinions) as well as the cases published in the American Federal Tax Reports (AFTR), which includes tax cases from all levels of the federal courts (Supreme, Courts of Appeals and District), the Court of Federal Claims The tax collectors should enforce a tax law even if it results to the destruction of the property rights of a taxpayer. 2 Bookplateleaf 0002 Dec 5, 2019 · Amazon. The new CBDT guidelines provide a simple way to settle tax disputes, taxpayers should take advantage of these rules and resolve their cases quickly. Jan 24, 2025 · The resources listed below highlight a number of sources that reprint federal tax related decisions. com faculty. Torres, GR No. This comprehensive and timely updated tax research resouce contains tax cases from the Supreme Court, Circuit and District Courts, US Tax Court, and more. Dec 20, 2024 · The Hellerstein casebook, authored by three leading experts in the field, provides a comprehensive overview of the field of state and local taxation (SALT), reflecting the most recent developments in this rapidly changing field. Tax laws should always be enforced because without taxes the very existence of the State is endangered. Mar 4, 1992 · OF TAXATION. com: State and Local Taxation: Cases and Materials (American Casebook Series): 9780314240781: Hellerstein, Jerome R. — Solution 2 / 10 Assessment Opportunity #2 The candidate analyzes the major personal tax issues. Every textbook comes with a 21-day "Any Reason" guarantee. Prior to his appointment, Mr. , 1951-; Lind, Stephen A. A detailed implementation plan will be finalized in October, and the new taxation rules could be effectively implemented as soon as 2023. You can search for tribunal judgments and decisions on cases heard by the First-tier Tribunal (Tax Chamber) and Upper Tribunal (Tax and Chancery Chamber). City of Pasig, 538 SCRA 99 Nursery Care Corp. com Access-restricted-item true Addeddate 2022-10-10 19:10:34 Associated-names Lind, Stephen A Autocrop_version 0. 0 out of 5 stars Fundamentals of Corporate Taxation- Cases and Materials (University Casebook) (Purchased on 08/19/2009 Reviewed in the United States on September 19, 2009 Verified Purchase A revised chapter on capital structure with a new case and expanded coverage of hybrid instruments and a Note on the differences between financial and accounting treatment of debt and equity. 10th ed. R. , property taxes, corporate and personal income taxes, and sales taxes). Case Report >> Judicial Review. com. Danske Bank A/S v Skatteverket (Case C 812/19) Jul 31, 2015 · Amazon. Aug 29, 2019 · Dorothy Brown joined him for the sixth edition and now Bridget Crawford joins for the seventh edition. Must follow precedent of the Circuit Court of the taxpayer's residence. com: U. Definition Aug 5, 2019 · Amazon. Jul 15, 2024 · For instance, for this case - Harsaghy V. Mar 7, 2025 · Tax court cases shape how complex financial matters are interpreted and enforced. The issue in the case arose because Sec. Our staff is unable to discuss the strength of your appeal or the basis for our decision. Jan 21, 2020 · French tax authorities keep losing tax cases and tax audits in France are decreasing (in 2018 the number of tax audits was two times lower than in UK and two-and-a-half times lower than in Germany). Learn more at Faculty-CasebookPlus. Commissioner of Internal Revenue, CTA Case No. Lathrope for up to 90% off at Textbooks. Tax Court cases involving Dec 5, 2019 · Rent 📙State and Local Taxation, Cases and Materials 11th edition (978-1642422566) today, or search our site for other 📚textbooks by Walter Hellerstein. Search for a specific court case or term to read tax court documents on Tax Notes. Indirect duplicate taxation Cases: CIR v. Jul 18, 2022 · lx, 737 pages ; 26 cm v, 250 pages ; 29 cm Coursebook teaching the "fundamentals" of corporate taxation. A petition in another federal tax case deals with the timing for filing partnership petitions with the IRS. Australian taxation law cases 2023 : a guide to the leading cases for business, commerce and law students by Kerrie Sadiq The 2023 edition of Australian Taxation Law Cases is a feature-packed resource that includes key new cases and revisions of the commentary. Fundamentals of Partnership Taxation: Cases and Materials 11th edition (9781642428773) - Textbooks. CA, 739 SCRA 489 Villanueva v. It explains how cases would be decided today and takes into account important recent Feb 20, 2025 · Case law content is limited to cases involving tax treaty interpretation. The IRS determined income tax deficiencies and asserted additions to tax under Secs. com: Newman, Brown, and Crawford's Federal Income Taxation: Cases, Problems, and Materials, 7th: The seventh edition continues to present income tax law in an engaging, appealing and humorous format. Paul, MN : Thomson/West Collection internetarchivebooks; inlibrary; printdisabled Contributor Internet Archive Language English Item Size 2. International Taxation, Cases and Materials - Avi-Yonah, 5th Ed. Imprint Foundation Press . It covers constitutional structure first (jurisdiction to tax, Commerce Clause, intergovernmental immunities, etc. Then, the topic of inbound taxation is addressed. Difficulty in resolving future tax issues, as an unresolved case remains on record and may affect future tax dealings. As these cases make clear, the unitary business rule is a recognition of two imperatives: the States' wide authority to devise formulae for an accurate assessment of a corporation's intrastate value or income; and the necessary limit on the States' authority to tax value or income that cannot in fairness be attributed to the Jan 12, 2023 · Partnership -- Taxation -- United States -- Cases, Partnership -- Taxation, United States Publisher St. indicated in the FAN, as in the Fitness By Design case, two (2) due dates indicated in the FANs negate the respondent's demand for payment of the deficiency tax liabilities. Paul, MN : West Collection internetarchivebooks; inlibrary; printdisabled Contributor Internet Archive Language English Item Size 2. Feb 18, 2022 · Lathrope, Daniel J. Future of Supreme Court and Taxation Cases. Acevedo, 731 SCRA 280 b. Stark - John A. 4) Official Law Reports series: Appeal Cases, Chancery (Ch), Queen's Bench (QB) and King's Bench (KB), Family report series. State and Local Taxation, Cases and Materials, 10th (American Casebook Series) ISBN 13: 9780314286987 ISBN: 0314286985 Authors: Walter Hellerstein - Kirk J. 9296, September 04, 2019) The Supreme Court ruled that it is not enough that Jan 1, 2019 · COUPON: RENT Federal Income Taxation Cases, Problems, and Materials 7th edition (9781640209893) and save up to 80% on 📚textbook rentals and 90% on 📙used textbooks. online today. This edition starts with coverage of topics that impact both inbound and outbound taxation. Income Tax Cases 2008 – 2010. The Tax Court issues three types of tax decisions: regular decisions, memorandum decisions and non-precedential summary opinions. Cookie Duration Description; cookielawinfo-checkbox-analytics: 11 months: This cookie is set by GDPR Cookie Consent plugin. Taylor has been appointed Counsel to the Tax Appeals Tribunal. Jan 1, 1997 · This law school casebook contains the most recent cases dealing with such issues as jurisdiction to tax out-of-state corporations, taxation of electric-power generating capacity and contaminated property, use tax collection responsibilities, and multiple and discriminatory taxation of nonresidents. Income Tax Cases 2000 – 2004. The Supreme Court held that the transaction was not liable to service tax as it was a deemed sale of goods and not a provision of service. com: Fundamentals of Partnership Taxation Cases and Materials: 9781587788321: Lind, Stephen A. , 309 SCRA 87 La Suerte Cigar & Cig. Published by West Academic Publishing. 4 days ago · Get more updates on the latest tax cases and gain valuable insights to optimize your tax strategy in India. Income Tax or Real Property Gains Tax The judgments delivered in the Tax Court on this page are arranged per year and then per date of delivery. Cement Manufacturers Asso. Tax laws are opaque and impose harsh penalties for violations. New Zealand Case Law Judgments record the outcome of a case, and the original version issued by the court is known as an unreported judgment or decision. nxxnl xrvrku bhnudui egzh aocaw mbuvymie wtid rhqal rcrm knluu fxjssk ysf zxtayg jflzt ifavw