553 results for 'cat:"Tax"'.
J. Wood finds that the lower court properly denied the non-profit group's request to enjoin ongoing construction on the Obama Presidential Center in Chicago's Jackson Park. The group cannot bring a taxpayer derivative action on behalf of the city when the city is a defendant to this suit and opposes the group's claims. Further, this court already rejected the same legal arguments alleging violations of federal environmental laws in prior opinions. Affirmed.
Court: 7th Circuit, Judge: Wood, Filed On: April 8, 2024, Case #: 22-3190, Categories: Environment, tax, Restraining Order
J. Lauber finds for the commissioner of internal revenue in collection due process claims concerning a tax deficiency because genuine issues do not remain in dispute, and the settlement officers did not commit an abuse of discretion.
Court: U.S. Tax Court, Judge: Lauber, Filed On: April 8, 2024, Case #: 2024-39, Categories: tax, Due Process
J. Lauber finds for the commissioner of internal revenue in collection due process claims concerning unpaid taxes because the taxpayer failed to timely file the petition for judgment on the pleadings.
Court: U.S. Tax Court, Judge: Lauber, Filed On: April 8, 2024, Case #: 2024-40, Categories: Civil Procedure, tax
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J. Cassel finds the district court properly declared the land holdings company's tax deed void. The company purchased the tax certificate after the property owner failed to pay delinquent taxes. The owner filed suit after his attempt to redeem the property was denied, alleging a failure to comply with notice requirements, and seeking to quiet title in his name. The company failed to comply with notice requirements that “[p]ersonal or residence service” allows for certified mail service only in limited circumstances. Affirmed.
Court: Nebraska Supreme Court, Judge: Cassel , Filed On: April 5, 2024, Case #: S-23-360, Categories: Property, tax, Due Process
J. Hudson finds the trial court properly struck the complaint, finding the attorney is a necessary witness. The department of finance and administration declined a trade-in tax credit on vehicles transferred to the company after they were purchased by individuals with company funds. The attorney representing the vehicle purchasers was in involved in the original scheme, and the trial court properly applied all tests in determining he is disqualified. Affirmed.
Court: Arkansas Supreme Court, Judge: Hudson , Filed On: April 4, 2024, Case #: CV-23-59, Categories: Fraud, tax, Attorney Discipline
[Consolidated.] J. Greaves finds for the commissioner of internal revenue in this tax liability dispute since the IRS complied with all requirements in assessing penalties and fees in the notice of deficiency.
Court: U.S. Tax Court, Judge: Greaves, Filed On: April 4, 2024, Case #: 2024-38, Categories: Civil Procedure, tax
Per curiam, the appellate division finds that the lower court properly found for the tax commission, upholding the assessments despite the developer's failure to qualify for J-51 benefits. The developer cannot show that the assessments were excessive for failure to receive a partial tax exemption. Affirmed.
Court: New York Appellate Divisions, Judge: Per curiam, Filed On: April 3, 2024, Case #: 01816, Categories: tax
J. Molaison finds that the school board properly awarded a “Sales Tax Collection Services/Hotel Motel Tax Collection Services” contract to a third party and not the plaintiff accounting firm. In this case, the school board was required to comply with the parameters set by "Request For Qualification" process, and the service contract at issue is not subject to the public bid laws. Further, all of the applicants were specifically advised in
advance that there would be no reimbursement for the costs of preparing a proposal. Affirmed.
Court: Louisiana Court Of Appeal, Judge: Molaison, Filed On: April 3, 2024, Case #: 23-CA-397, Categories: tax, Contract
J. Marshall finds that the commissioner of internal revenue should be denied dismissal of a petition challenging tax liability because plaintiff filed the petition within the automatic 60-day extension granted due to a federally declared disaster.
Court: U.S. Tax Court, Judge: Marshall, Filed On: April 2, 2024, Case #: 162TC7, Categories: Civil Procedure, tax
J. Rowe denies the Oklahoma governor's petition for declaratory relief that the senators lacked authority to pass bills relating to tribal compacts. The state sought agreements with tribes regarding a tobacco tax the U.S. Supreme Court had held could be collected on products sold on Indian lands to non-tribal members. The legislature had the constitutional authority to consider the bills during a concurrent special session and did not exceed the call of the special session with its legislation. The governor's authority to negotiate tribal compacts is statutory, not constitutional. The legislature did not infringe on the governor's authority to negotiate such compacts.
Court: Oklahoma Supreme Court, Judge: Rowe , Filed On: April 2, 2024, Case #: 121497, Categories: Government, tax, Native Americans
J. Underhill finds that narcotics agents from the IRS Criminal Investigation Division did not violate the Fourth Amendment while conducting a search. The searched citizen is was connected to entities identified on the warrant, and the search was conducted in a professional manner, with no office employees present at the site of the search after 10 p.m. The judge grants the agent’s motion for summary judgment and denies motion by a business entity searched at the site.
Court: USDC Connecticut, Judge: Underhill, Filed On: March 29, 2024, Case #: 3:14cv741, NOS: Other Civil Rights - Civil Rights, Categories: Civil Rights, Corporations, tax
J. Hovland denies an individual's motion for summary judgment in a matter involving an individual who "takes issue" with additional income tax, interest and penalties assessed against them by the Internal Revenue Service for tax years dating back to 2006. The court wrote that was its interpretation of the complaint which they wrote was "less than clear." The United States argued that the individual’s complaint must be dismissed because the complaint failed to state a claim upon which relief may be granted. The complaint does not contain sufficient factual allegations to support a plausible claim.
Court: USDC North Dakota , Judge: Hovland, Filed On: March 29, 2024, Case #: 1:22cv153, NOS: Taxes (U.S. Plaintiff or Defendant) - Federal Tax Suits, Categories: tax
J. Baker finds the circuit court improperly found for a Ford dealership. A financial audit revealed tax payment discrepancies, as well as incorrect usage of license tags. Though it is true “a vehicle may be involved in many transactions... [triggering] sales tax liability,” the dealer's allowing certain vehicles for business use by individuals, not being a transaction, and thus not triggering tax liability, is incorrect. The court applied the wrong standard of review. Reversed.
Court: Arkansas Supreme Court, Judge: Baker , Filed On: March 28, 2024, Case #: CV-23-450, Categories: Licensing, tax, Business Practices
J. Webb finds the circuit court properly dismissed taxpayers' illegal exaction class action alleging constitutional violations involving tax assessment definitions as applied to disabled people and senior citizens. The taxpayers did not exhaust administrative remedies and the court properly dismissed the complaint for lack of subject matter jurisdiction. Affirmed.
Court: Arkansas Supreme Court, Judge: Webb , Filed On: March 28, 2024, Case #: CV-23-326, Categories: tax, Jurisdiction, Class Action
Per curiam, the circuit finds that the district court properly dismissed claims contending an employer withheld income taxes from an employee's paycheck because withholding is mandatory for employers under the internal revenue code, and thus written notice the employee provided to cease doing so had no effect. Meanwhile, the employee's request to amend the claim was properly denied as futile. Affirmed.
Court: 2nd Circuit, Judge: Per curiam, Filed On: March 28, 2024, Case #: 23-1201-cv, Categories: Employment, tax
J. Lauber finds for the commissioner of internal revenue in collection due process claims concerning tax liability because settlement officers did not abuse their discretion in denying the taxpayer "currently not collectible" status.
Court: U.S. Tax Court, Judge: Lauber, Filed On: March 28, 2024, Case #: 2024-37, Categories: tax
J. Anderson affirms the tax court's determination that the affordable-housing charity used its property in furtherance of its charitable purpose by leasing that property to low-income people for personal residence, and that the leases therefore did not alter the property's tax-exempt status. Affirmed.
Court: Minnesota Supreme Court, Judge: Anderson, Filed On: March 27, 2024, Case #: A23-0737, Categories: tax, Housing
J. Newey finds a lower court properly dismissed a life insurance company's challenge to imposed Value Added Tax. The life insurance company argued that revenue and customs authority overcharged it for performance fees plus VAT. However, revenue and customs sufficiently showed in court that the imposition was based on "taxable supply" for goods and services. Affirmed.
Court: Her Majesty's Court of Appeal, Judge: Newey, Filed On: March 26, 2024, Case #: CA-2023-861, Categories: Insurance, tax, Damages
[Consolidated.] J. Mitchell affirms the circuit court's ruling that the county overvalued the property at a petrochemical plant when it assessed property taxes. The evidence supports the finding that the county's appraisals did not accurately reflect the property's fair market value. Affirmed.
Court: Alabama Supreme Court, Judge: Mitchell, Filed On: March 22, 2024, Case #: SC-2023-0183, Categories: Property, Real Estate, tax
J. Easterbrook finds that the lower court properly rejected the company's suit seeking a $3.5 million tax refund for deductions based on revenues from software sales. The company cannot show that it sold "direct use" of the software for it to qualify as the sale of a service rather than as a product. Affirmed.
Court: 7th Circuit, Judge: Easterbrook, Filed On: March 22, 2024, Case #: 23-1936, Categories: tax
J. Lyle finds that the lower court properly vacated the administrative judge's ruling that the company owed $69,000 to the county for unpaid gasoline tax. The company was not required to collect fuel tax on gasoline delivered to a gas station owned by the same business entity. Reversed in part.
Court: Illinois Appellate Court, Judge: Lyle, Filed On: March 22, 2024, Case #: 22056, Categories: tax
J. Rivera finds that the appellate division improperly agreed that a building owned by a nonprofit and leased to a for-profit entity qualified as exempt from property taxes because the services of the for-profit were "reasonably incidental" to the nonprofit's work. The language of real property tax law is clear that exemptions apply when a nonprofit uses a property or leases it to another nonprofit for charitable purposes, so having an entity in the space that charged for dialysis services defeated exemption. Furthermore, those services were not related to the the purpose of the exempt owner, which was fundraising. Reversed.
Court: New York Court Of Appeals, Judge: Rivera, Filed On: March 21, 2024, Case #: 05, Categories: Real Estate, tax
[Consolidated.] J. Rovner finds that the lower court properly ordered defendant to pay $1.2 million in restitution for her role in a scheme to file hundreds of fraudulent tax returns. The evidence supports the calculation of the restitution figure and does not support characterizing some of the false returns as part of a separate scheme. Affirmed.
Court: 7th Circuit, Judge: Rovner, Filed On: March 21, 2024, Case #: 22-1360, Categories: Fraud, Restitution, tax
J. Hawthorne finds that Colorado’s Taxpayer’s Bill of Rights requires water conservancy districts to get approval from the voters before it may increase its mill levy under the Water Conservancy Act. The lower court must revise its opinion and find in favor of the property owners that sued a conservancy district over its decision to increase the mill levy from 0.5 mill to 1.0 mill. Reversed.
Court: Colorado Court Of Appeals, Judge: Hawthorne, Filed On: March 21, 2024, Case #: 2024COA28, Categories: tax, Water