553 results for 'cat:"Tax"'.
J. Berkenkotter finds that the district court erroneously granted taxpayers summary judgment on their claim for 2020 property tax revaluations due to the Covid-19 pandemic and related public health orders. An unusual condition that occurs after the January 1 assessment date must be considered in the next property tax year. Also, taxpayers bear the burden to show that the unusual condition was present before the applicable assessment date, their properties were affected and that the assessed values were wrong. Reversed.
Court: Colorado Supreme Court, Judge: Berkenkotter, Filed On: May 30, 2023, Case #: 22SC800, Categories: Property, tax, Covid-19
J. Stanfill finds that the lower court improperly reversed the tax assessor's decision to deny a local property tax exemption to a nonprofit organization. The lower court had jurisdiction over the case, but it erred in determining that the nonprofit organization is a "scientific institution." The record indicates that the organization is primarily educational, as opposed to scientific. Vacated.
Court: Maine Supreme Court, Judge: Stanfill, Filed On: May 30, 2023, Case #: 2023ME33, Categories: Civil Procedure, tax, Jurisdiction
J. Brasher upholds the tax court's ruling in favor of the commissioner in an action brought by the couple challenging $267,000 in tax deficiencies in a dispute over a yacht and denies the couple's petition for review of the decision. The tax court correctly calculated the couple's tax liability. Provisions of the internal revenue code show that hobby losses under a section of the code are below-the-line miscellaneous itemized deductions. The section of the code did not allow the couple to deduct their expenses from operating the yacht because they could not meet the 2% threshold for miscellaneous itemized deductions.
Court: 11th Circuit, Judge: Brasher, Filed On: May 30, 2023, Case #: 22-10707, Categories: tax
J. Marquez finds that the trial court properly rejected claims to revalue parcels of land for the 2020 tax year due to Covid-19 for failure to state a claim. The Covid-19 pandemic and related public health orders did not constitute "unusual conditions" that would require the revaluation of real property for 2020 tax purposes. The pandemic was not a "detrimental act of nature" and the public health orders were not regulations that restricted the use of owners' property. Affirmed.
Court: Colorado Supreme Court, Judge: Marquez, Filed On: May 30, 2023, Case #: 22SC797, Categories: Property, tax, Covid-19
J. Marquez finds that the trial court properly rejected claims to revalue parcels of land for the 2020 tax year due to Covid-19 for failure to state a claim. The Covid-19 pandemic and related public health orders did not constitute "unusual conditions" that would require the revaluation of real property for 2020 tax purposes. The pandemic was not a "detrimental act of nature" and the public health orders were not regulations that restricted the use of owners' property. Affirmed.
Court: Colorado Supreme Court, Judge: Marquez, Filed On: May 30, 2023, Case #: 22SC798, Categories: Property, tax, Covid-19
Want access to unlimited case records and advanced research tools? Create your free CasePortal account now. No credit card required to register.
Try CasePortal for Free
J. Heytens finds the lower court improperly granted the government's motion to dismiss a suit seeking a refund for 2013 taxes after the taxpayer accidentally overpaid. The taxpayer plausibly alleges that his claim for a refund on his 2013 taxes was physically delivered to the IRS before the statutory deadline. Reversed.
Court: 4th Circuit, Judge: Heytens, Filed On: May 26, 2023, Case #: 22-1537, Categories: Government, tax, Agency
J. Pillard upholds the tax court's finding for the IRS on an individual's challenge to the whistleblower office's refusal to grant him an award after he reported a condo development group had dodged paying taxes. Although the IRS discovered the group had taken an improper deduction and required it to pay a large tax adjustment, the deduction was unrelated to the issue on which the individual had reported. Affirmed.
Court: DC Circuit, Judge: Pillard, Filed On: May 25, 2023, Case #: 21-1268 , Categories: tax, Whistleblowers
J. Paris finds for the commissioner of internal revenue in this tax deficiency dispute. The taxpayers were not entitled to deduct mileage spent commuting because the work assignment was not temporary and the commute was not a deductible expense.
Court: U.S. Tax Court, Judge: Paris, Filed On: May 25, 2023, Case #: 2023-19, Categories: tax
J. Pillard upholds the tax court's finding for the IRS on an individual's challenge to the whistleblower office's refusal to grant him a whistleblower award for reporting on a company. Although the IRS ordered the company to pay tax adjustments, these were unrelated to the issues on which the individual had reported. Affirmed.
Court: DC Circuit, Judge: Pillard, Filed On: May 25, 2023, Case #: 22-1006 , Categories: tax, Whistleblowers
J. Feuer finds the trial court properly upheld the valuation of a shopping center in this property tax refund action, sustaining the demurrer filed by the county, and denying the owner’s motion for summary judgment. Although the owner was not able to cross-examine the appraiser who had passed away, they had an opportunity to examine the appraiser testifying on his behalf. Absent a constitutional right, a cited precedential case does not authorize reversal of an administrative decision where the petitioner was provided the evidence relied on by the agency and was able to examine a knowledgeable representative. Affirmed.
Court: California Courts Of Appeal, Judge: Feuer, Filed On: May 23, 2023, Case #: B315898, Categories: Property, tax, Agency
J. Cannataro finds that the appellate division properly held that a city could relinquish authority to collect delinquent taxes to its home county through enactment of a local law repealing its collections role. St. Lawrence County objected on grounds that it would be forced to pursue tax delinquents from the city of Ogdensburg and Ogdensburg school district, but the result was "simply a consequence" of the state legislature giving cities the ability to revoke tax foreclosure responsibilities. Affirmed.
Court: New York Court Of Appeals, Judge: Cannataro, Filed On: May 23, 2023, Case #: 43, Categories: Municipal Law, tax
J. Buch finds for the taxpayer in this tax deficiency dispute because the taxpayer adequately disclosed the gift on his 2006 gift return, and the commissioner issued the notice of deficiency more than three years after the filing.
Court: U.S. Tax Court, Judge: Buch, Filed On: May 22, 2023, Case #: 2023-65, Categories: Civil Procedure, tax