553 results for 'cat:"Tax"'.
J. Neubauer finds the circuit court properly reversed the tax appeals commission's conclusion that the cheese manufacturer's equipment, machinery and tools were exempt from taxation. The equipment, machinery and tools in question were correctly found to be "manufacturing property" as outlined in Wisconsin statutes properly determined to be ambiguous and, considering the statutes in conjunction with the relevant legislative history, the equipment, machinery and tools must be assessed for taxation. Affirmed.
Court: Wisconsin Court of Appeals, Judge: Neubauer, Filed On: March 20, 2024, Case #: 2022AP001909, Categories: tax, Agency
J. Lobree finds the trial court improperly concluded that the property owner was entitled to a disbursement of surplus funds from the sale of the painting company's property at a tax deed auction to satisfy federal tax liens against the company. Under the relevant Florida statutes, the owner was not entitled to receive the surplus funds, in part because the record shows the IRS never granted its interest in the property or a federal tax lien to the owner. Reversed.
Court: Florida Courts Of Appeal, Judge: Lobree, Filed On: March 20, 2024, Case #: 23-0411, Categories: Property, tax
J. Kindred adopts the report and recommendations regarding the government's allegations that a locksmith and security services business and its owner did not pay federal employment and unemployment taxes as required for employers. The government seeks sanctions against the company. The "business does not operate lawfully" as it has "failed to comply with federal tax law, as well as this Court’s orders, for years" and currently owes nearly $2 million in unpaid taxes. The recommended permanent injunction is warranted.
Court: USDC Alaska, Judge: Kindred, Filed On: March 20, 2024, Case #: 3:19cv134, NOS: Taxes (U.S. Plaintiff or Defendant) - Federal Tax Suits, Categories: Employment, tax, Injunction
[Consolidated] J. Bailey finds a lower court properly ruled in favor of the tax authority on a power plant's challenge to a tax imposition. The power plant argued that the tax authority erred in deciding that the County's valuation and taxation of it was preempted. However, the tax authority sufficiently showed in court that previous tax levies from 2010 to 2013 barred the plant from moving ahead on its claims. Affirmed.
Court: Arizona Court Of Appeals Division One, Judge: Bailey, Filed On: March 19, 2024, Case #: 1 CA-TX 20-4, Categories: tax
J. Zachary finds that the Property Tax Commission properly denied the home community's application for tax exemption as a nonprofit providing low income housing. The nonprofit only owns the land on which the manufactured homes are sitting and this does not qualify it for the exemption. Affirmed.
Court: North Carolina Court of Appeals, Judge: Zachary, Filed On: March 19, 2024, Case #: COA23-728, Categories: Government, Property, tax
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J. Rivera finds that the appellate division improperly dismissed claims that New York City's system for setting property tax assessments is unfair and inequitable because majority-white sections of town are favored. Dismissal at the pleading stage was unwarranted, as the issue was not whether the claims could eventually be proven but whether they were rooted in viable legal theory. However, dismissing the state as a defendant was proper because those claims failed to support liability in how the city determined assessments. Reversed in part.
Court: New York Court Of Appeals, Judge: Rivera, Filed On: March 19, 2024, Case #: 01, Categories: Property, tax
J. Silfen denies in part both parties' motions for summary judgment in this dispute over taxes levied on a taxpayer for the sale of shares of stock. There is a genuine dispute over whether the taxpayer's company was a qualified small business before 2009. He must prove that it qualified to show that some of his shares are eligible for favorable capital-gain tax treatment.
Court: Court of Federal Claims, Judge: Silfen, Filed On: March 18, 2024, Case #: 22-1815T, Categories: Government, tax
J. Walker finds that the district court properly convicted defendant of conspiracy to commit wire fraud, aggravated identity theft and money laundering in a large-scale scheme centered at his tax-prep business, where stolen children's identities allegedly were sold to clients who claimed them as dependent deductions. Defendant challenged the jury instructions on his argument that he withdrew from the conspiracy before indictment, making the charges untimely, but the instructions correctly stated the law and caused him no prejudice. Affirmed.
Court: 2nd Circuit, Judge: Walker, Filed On: March 15, 2024, Case #: 22-2090, Categories: tax, Identity Theft, Jury Instructions
Per curiam, the Nebraska Supreme Court finds the district court properly affirmed the tax commissioner's ruling against the responsible officer. After a tax deficiency was assessed against the company, it filed a protest and petition for redetermination. The petition remained unresolved until the company ceased operations and a notice and demand for payment was issued to the responsible officer. Though the court does not condone the delay, no prejudice is demonstrated. Equitable relief does not absolve the responsible officer of liability. Affirmed.
Court: Nebraska Supreme Court, Judge: Per curiam, Filed On: March 15, 2024, Case #: S-23-060, Categories: tax, Due Process
J. Armstead reverses the lower court's order granting the state tax department's motion to dismiss the non-profit tax news publisher's suit seeking to compel the department to disclose copies of current field audit manuals, audit training manuals, and training and continuing education materials under the West Virginia Freedom of Information Act. The judge erred in accepting carte blanche the department's reliance on the section of W. Va. Code prohibiting the release of documents that disclose the standards used “for the selection of [tax] returns for examination or data used or to be used for determining such standards” without first requiring it to produce a Vaughn Index "to detail why the requested information is exempt from disclosure and identify which exemption applies." Reversed.
Court: West Virginia Supreme Court Of Appeals, Judge: Armstead, Filed On: March 15, 2024, Case #: 22-491, Categories: Government, Public Record, tax
J. Wooton reverses the lower court's Dec. 1 order granting the public library's and parks and recreation district's writ of mandamus compelling the Board to disburse funds withheld from fiscal years 2024 and 2025 from a 2018 excess levy. Since all other county boards of education can seek approval of excess levies without restrictions, the court finds the obligations to fund the library and district in the 1967 and 2011 legislative special acts violates the equal protection clause of the West Virginia Constitution. Reversed.
Court: West Virginia Supreme Court Of Appeals, Judge: Wooton , Filed On: March 15, 2024, Case #: 23-691, Categories: Education, Government, tax
J. Bradley finds the labor appeals agency properly concluded that the Catholic charities group and its four sub-entities must contribute unemployment taxes to the state unemployment insurance system. State law requires an examination of both an organization's motivations and activities to determine if it is "operated primarily for religious purposes," and such an examination of the group and its sub-entities shows they are not operated primarily for religious purposes and are therefore not exempt from unemployment taxes. The group and its sub-entities have not proven beyond a reasonable doubt that the relevant statute as applied to them violates the First Amendment or the Wisconsin Constitution. Affirmed.
Court: Wisconsin Supreme Court, Judge: Bradley, Filed On: March 14, 2024, Case #: 2020AP002007, Categories: Administrative Law, Constitution, tax
J. Greaves finds for the commissioner of internal revenue in this tax liability dispute because defendant failed to file individual tax returns or pay estimated taxes for the years in question.
Court: U.S. Tax Court, Judge: Greaves, Filed On: March 14, 2024, Case #: 2024-30, Categories: tax
J. Fried finds for the commissioner of internal revenue by sustaining the imposition of a levy for tax liability since the settlement agent did not commit an abuse of discretion.
Court: U.S. Tax Court, Judge: Fried, Filed On: March 14, 2024, Case #: 2024-31, Categories: tax
Per curiam, the circuit grants the commissioner of internal revenue dismissal of an appeal from a finding that defendant untimely requested reconsideration of a notice on back taxes. According to the plain language of the governing statute, appellate jurisdiction is lacking on "small tax" cases when the owed amount is less than $50,000.
Court: 2nd Circuit, Judge: Per curiam, Filed On: March 13, 2024, Case #: 23-1296, Categories: tax, Jurisdiction
J. Marshall finds for the commissioner of internal revenue in this tax liability dispute because business deductions were not properly substantiated.
Court: U.S. Tax Court, Judge: Marshall, Filed On: March 13, 2024, Case #: 2024-29, Categories: tax
J. Lazar finds the circuit court improperly dismissed the business lobby's lawsuit over the village's enactment of a "transportation user fee" to fund a transportation utility, a fee which the lobby claims is actually an unlawful tax. In light of a Wisconsin Supreme Court decision directly handling a similar fee enacted by another municipality, the "funding mechanism" for the village's transportation utility counts as a tax, and it is illegal as enacted. Reversed.
Court: Wisconsin Court of Appeals, Judge: Lazar, Filed On: March 13, 2024, Case #: 2023AP000690, Categories: tax
J. Pugh finds for the commissioner of internal revenue in this tax liability dispute because the taxpayer was not entitled to research credit deductions for the years in dispute.
Court: U.S. Tax Court, Judge: Pugh, Filed On: March 12, 2024, Case #: 2024-28, Categories: tax
J. Hurd preserves claims for takings, excessive fines and unjust enrichment, finding they plausibly allege a New York county violated their rights under the Constitution’s takings and excessive fines clauses when it sold their homes at tax foreclosure sales to recover unpaid taxes without providing them the excess proceeds. A rash of similar complaints have been filed throughout the state following the U.S. Supreme Court’s decision that found a Minnesota resident successfully challenged the county’s decision to retain the surplus proceeds from the sale of his condo.
Court: USDC Northern District of New York, Judge: Hurd, Filed On: March 12, 2024, Case #: 1:23cv1311, NOS: Other Civil Rights - Civil Rights, Categories: Constitution, tax
J. Copeland finds for the commissioner of internal revenue in this tax liability dispute because defendant was an experienced tax preparer liable for accuracy related penalties on her own return.
Court: U.S. Tax Court, Judge: Copeland, Filed On: March 11, 2024, Case #: 2024-2, Categories: tax
J. Mollway taxes a religious organization $18,568 in its decadelong dispute with Maui over its construction of a church. The taxable costs are proper because the county attempted to meet and confer with the church, despite the church’s refusal. The costs properly encompass fees for witnesses, trial exhibits and depositions.
Court: USDC Hawaii, Judge: Mollway, Filed On: March 8, 2024, Case #: 1:14cv535, NOS: Other Civil Rights - Civil Rights, Categories: Government, tax, Zoning
J. Heavican finds the tax review commission improperly upheld the board's decision to decline to lower the assessed value of real property owned by the insurance company. A fire caused by arson was found not to be a "calamity," as defined by Nebraska statute, and the value was left at the property's assigned assessment of $793,000. The statute excepts any “property suffering significant... damage... caused by the owner.” If a “calamity” did not include all disastrous events, natural or unnatural, it would be unnecessary to except damage caused by an owner. Reversed.
Court: Nebraska Supreme Court, Judge: Heavican , Filed On: March 8, 2024, Case #: S-23-289, Categories: Insurance, Property, tax
J. Weiler finds that the commissioner of internal revenue properly determined a couple's tax liability because federal civil service disability retirement payments should have been included in gross income.
Court: U.S. Tax Court, Judge: Weiler, Filed On: March 7, 2024, Case #: 2024-27, Categories: tax
J. Stephens finds that the lower court improperly determined the tax assessments against telecommunications carriers. The lower court determined that funds coming from the federal Lifeline program are subject to Washington's retail sales tax, finding that because the tax burden on the federal government was indirect, the assessments were legal. But this ignores that fact that the nonprofit appointed to administer the funds acts as an "instrumentality of the federal government." As a result, the assessments violate the intergovernmental tax immunity doctrine. Affirmed.
Court: Washington Supreme Court, Judge: Stephens, Filed On: March 7, 2024, Case #: 101873-8, Categories: Government, tax
J. Egan finds that the tax appeals tribunal properly assessed sales tax delinquency on a manufacturer that consigned laser devices to medical practices that treat skin conditions. Under the usage agreements, codes were purchased to activate devices for single treatments, which constituted the taxable action of transferring "possession of tangible personal property." Affirmed.
Court: New York Appellate Divisions, Judge: Egan, Filed On: March 7, 2024, Case #: 536068, Categories: Property, tax
J. Wood partially grants a bank’s motion to dismiss claims by a tax lien trader that it presented her with inaccurate account statements. The lien trader further claims the lien trading platform, the bank and several Florida counties have conspired to lock her lien trading account but continue to trade liens and keep the sale proceeds for themselves without transferring any money into her bank account. The court dismisses all of the lien trader’s numerous allegations, save for one negligence claim over the bank not maintaining accurate records and losing funds that should have been deposited into her account.
Court: USDC Northern District of Illinois, Judge: Wood, Filed On: March 7, 2024, Case #: 1:21cv3589, NOS: Other Personal Injury - Torts - Personal Injury, Categories: tax, Negligence, Banking / Lending