gross-income

3 cases — ← All topics

Case Title Lower Court Docketed Status Flags Tags Question Presented
24-56 Janelle R. Polk v. California Franchise Tax Board California 2024-07-18 Denied Response Waived federal-income-tax federal-taxation gross-income income-definition labor labor-compensation source-of-income statutory-interpretation taxation united-states Whether all gross receipts paid to an individual in exchange for his or her labor or services performed in the United States of America are necessaril…
19-6338 Gerald Nelson v. Commissioner of Internal Revenue Second Circuit 2019-10-22 Denied Response WaivedRelisted (2)IFP arbitration arbitration-award back-pay back-pay-settlement civil-rights due-process gross-income gross-income-taxation section-1983 tax tax-law tax-liability unemployment unemployment-benefits Whether gross income includes back pay settlements that deduct taxpayer's Unemployment Benefits in an Arbitration Award, and who is the taxpayer - the…
18-895 The Miccosukee Tribe of Indians of Florida v. United States Eleventh Circuit 2019-01-10 Denied Response RequestedResponse WaivedRelisted (2) general-welfare-benefits gross-income income-tax-exclusion indian-gaming indian-gaming-regulatory-act indian-general-welfare-benefits statutory-interpretation tax tax-interpretation tribal-general-welfare-exclusion-act tribal-welfare Whether Indian general welfare benefits derived from gaming revenue are excluded from gross income under the Tribal General Welfare Exclusion Act