553 results for 'cat:"Tax"'.
J. Owens finds that the district court properly entered convictions for wire fraud, mail fraud and various tax offenses. Defendant claimed that the 21 days it took the U.S. Marshals Service to transport him from the District of New Jersey to the Central District of California should have triggered a Speedy Trial Act violation. Defendant claimed that the government did not bring him to trial within the 70-day limit under United States Code. The seventy-day clock is triggered by the public filing of the indictment or the first appearance before a judge. The 21-day delay between defendant's detention in New Jersey and his first appearance before a judge was immaterial to the Speedy Trial Act analysis. Affirmed.
Court: 9th Circuit, Judge: Owens, Filed On: March 7, 2024, Case #: 22-50047, Categories: Fraud, tax, Speedy Trial
J. Wood finds the circuit court properly denied the landowners' petition for a writ of mandamus challenging the county's tax assessment. The county, after a certain time of assessing the owner's timberland as agricultural without structures, learned of a structure that had been built and increased the taxes. The owner's husband represented her without authorization to practice law and, therefore, the petition is a nullity as to her claims. The husband also has not exhausted his administrative remedies. Affirmed.
Court: Arkansas Supreme Court, Judge: Wood , Filed On: March 7, 2024, Case #: CV-23-511, Categories: Administrative Law, Remedies, tax
J. Baker finds the circuit court improperly reduced the restored building owner's tax obligation to $0. The Department of Arkansas Heritage issued a $125,000 state income tax credit to the owner, who used a portion to pay certain taxes, then sought review of the assessor's adjustment. The circuit court concluded that certain statutes regarding the limits of a rehabilitation credit conflict and ordered the tax obligation reduced to $0, allowing the owner to carry forward the unused portion of the credit for five years. The court incorrectly determined the credit must be applied after apportionment and erroneously determined the statutes conflict. Reversed.
Court: Arkansas Supreme Court, Judge: Baker , Filed On: March 7, 2024, Case #: CV-23-412, Categories: Administrative Law, Construction, tax
J. Pohlman finds that the State Tax Commission properly rejected taxpayers' argument that the Covid-19 pandemic entitled them to an adjustment to the fair market value of their properties for the tax year 2020 under the Access Interruption Statute. The pandemic was not a qualifying event under the law, and the list of qualifying events may only be expanded through promulgation by the Commission after it determines an additional event is similar to the 13 legislatively enumerated events. Affirmed.
Court: Utah Supreme Court, Judge: Pohlman, Filed On: March 7, 2024, Case #: 20220345, Categories: Property, tax, Covid-19
Per curiam, the appellate division finds that the lower court improperly ruled for the town in a dispute over a 2020 property tax valuation. There is a triable issue of fact as to whether there was a revaluation or update of all real property on the assessment roll so as to permit a challenge to the tax assessment despite the three-year moratorium resulting from a 2019 consent judgment. Reversed.
Court: New York Appellate Divisions, Judge: Per curiam, Filed On: March 6, 2024, Case #: 01184, Categories: Property, tax
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J. Mitchell finds that the lower court improperly enjoined the Board of Elections from counting and reporting votes related to the "Bring Chicago Home" referendum on the March 19, 2024 ballot, which relates to the creation of a graduated transfer tax on Chicago real estate. The complaint challenging the proposed initiative is premature, and the lower court erred by interfering with the legislative process. Reversed.
Court: Illinois Appellate Court, Judge: Mitchell, Filed On: March 6, 2024, Case #: 240417, Categories: Elections, Real Estate, tax
J. Southwick finds the district court properly granted summary judgment to the attorney. The attorney and partner formed a "gentleman's" venture to form a business for making settlement-secured medical loans to litigants, but the partner was not listed on any formational document. After some time of a 50/50 profit-sharing arrangement, the partner sought financial information, but was told that he held an economic benefit only interest, and that the business was owned by a trust. Though the parties made a profit-sharing agreement, tax documentation shows a possible change in payments from profit-sharing to services rendered. The statute of frauds applies to the unenforceable oral agreement. Affirmed.
Court: 5th Circuit, Judge: Southwick , Filed On: March 5, 2024, Case #: 23-50297, Categories: Fraud, tax, Contract
J. Jackson grants the business owners' motion to dismiss a trade secrets dispute. The business owner and the income tax preparation service entered into an agreement in which the business owners would operate two locations. After the agreement ended, the income tax service accused the business owners of violating their contract by using confidential trade secrets to lure customers from the franchise to the new income tax service business they had started. The income tax service failed to identify a specific trade secret the new business used to steal their customers.
Court: USDC Eastern District of Virginia, Judge: Jackson, Filed On: March 1, 2024, Case #: 2:23cv355, NOS: Defend Trade Secrets Act of 2016 (DTSA) - Property Rights, Categories: Trade Secrets, tax, Contract
J. Underhill finds a lower court properly dismissed a parent's motion to continue obtaining child tax credit on behalf of his disabled son. The parent argued that he was entitled to backdated relief. However, the tax authority sufficiently showed in court that his son is now 20, which disqualifies him for retrospective benefits. Affirmed.
Court: Her Majesty's Court of Appeal, Judge: Underhill, Filed On: March 1, 2024, Case #: CA-2023-313, Categories: tax, Agency
J. Graham finds the circuit court properly dismissed a lawsuit from the cheese company and associated entities challenging the state agency's tax assessments of their properties because they did not properly serve the lawsuit to the agency. The record shows the company and entities failed to strictly adhere to process service requirements under state law, in part because the individual tasked with personally serving the agency handed the documents to a security guard and tax specialist at the agency's office, not "an official" with the agency, the day before the documents were due under statutes without clearly noting she was serving legal papers. Affirmed.
Court: Wisconsin Court of Appeals, Judge: Graham, Filed On: February 29, 2024, Case #: 2023AP000583, Categories: Civil Procedure, tax
J. Powers finds that the tax appeals tribunal properly held that survey data provided to advertiser clients constituted sale of information services requiring payment of additional sales tax. By law, data collected, compiled, and analyzed in a non-personal nature is taxable when it can be incorporated into reports provided to others, which occurred here when the company prepared charts and graphs on survey results for clients. Affirmed.
Court: New York Appellate Divisions, Judge: Powers, Filed On: February 29, 2024, Case #: 535445, Categories: tax
J. Nugee finds a the revenue and customs properly fined a company for engaging in a tax avoidance scheme. The taxpayer argued that it was entitled to pay a dividend to shareholders to avoid additional income tax penalties. However, the government sufficiently showed in court that the taxpayer intentionally launched a scheme to allow owners of the company to extract funds without being charged for income tax. Affirmed.
Court: Her Majesty's Court of Appeal, Judge: Nugee, Filed On: February 29, 2024, Case #: CA-2023-316, Categories: Corporations, tax
J. Hoffman finds that the tax tribunal properly determined that the aviation supplier was not entitled to a sales tax exemption for property temporarily store in-state before being transported and used out-of-state. The supplier's customers' purchases of aviation fuel were partially consumed in Illinois. Affirmed.
Court: Illinois Appellate Court, Judge: Hoffman, Filed On: February 29, 2024, Case #: 230072, Categories: tax
J. Aarons finds that the lower court properly declined to vacate default judgment of foreclosure for back property taxes. The property owner contends he did not receive notice since a similar action had been withdrawn, but no new petition was required to reinstate foreclosure. Meanwhile, the appeal was not mooted by the county's sale of one of the parcels to a third party. Affirmed in part.
Court: New York Appellate Divisions, Judge: Aarons, Filed On: February 29, 2024, Case #: 535873, Categories: Civil Procedure, tax, Foreclosure
J. Vasquez finds that a wife is entitled to innocent spouse relief in this tax deficiency dispute because the wife lacked knowledge of and did not participate in filing joint tax returns.
Court: U.S. Tax Court, Judge: Vasquez, Filed On: February 28, 2024, Case #: 2024-26, Categories: tax
J. Osterhaus finds that the circuit court properly ruled for the department of revenue in this corporate tax dispute by determining that certain federal tax mitigation rules that would benefit cellular company Verizon on its 2000 tax return do not apply under Florida law. Affirmed.
Court: Florida Courts Of Appeal, Judge: Osterhaus, Filed On: February 28, 2024, Case #: 1D2022-2094, Categories: tax
J. Lauber finds for the commissioner of internal revenue in this challenge to the IRS determination of tax liability because the deficiencies are not barred by the statute of limitations.
Court: U.S. Tax Court, Judge: Lauber, Filed On: February 28, 2024, Case #: 162TC4, Categories: tax
J. Osterhaus finds that the circuit court properly ruled for cellular company Verizon in this tax dispute since the court correctly interpreted statute regarding calculations of income tax deductions. Affirmed.
Court: Florida Courts Of Appeal, Judge: Osterhaus, Filed On: February 28, 2024, Case #: 1D2022-2096, Categories: tax
J. Che finds that the lower court properly ruled in favor of Washington after a nonprofit claimed that the state was wrongfully collecting document surcharges in order to record documents with a county auditor. The nonprofit said the surcharges violated the state constitution, but the surcharge falls under the state's taxation powers and was properly implemented through the state's taxation authority. Affirmed.
Court: Washington Court Of Appeals, Judge: Che, Filed On: February 27, 2024, Case #: 57502-7-II, Categories: Constitution, tax
J. Mesiwala finds that the trial court erred in holding that a state tax imposed on the value of a bundled cell phone contract violates statute. The tax regulation properly allocates a part of the bundled contract price to the cell phone's full price, even if the cell phone's price is discounted as part of a bundle that includes wireless service. The regulation resulted from a process that complied with the Administrative Procedures Act. Reversed in part.
Court: California Courts Of Appeal, Judge: Mesiwala, Filed On: February 27, 2024, Case #: C093763, Categories: Administrative Law, tax
[Consolidated.] J. Burns denies the city’s motion for rehearing in this case where the trial court properly tossed a taxpayer challenge to an initiative to raise the county sales tax by 0.5% to fund early childhood education and pediatric care. The opinion shall be modified and there shall be no change to the judgment. Affirmed.
Court: California Courts Of Appeal, Judge: Burns, Filed On: February 23, 2024, Case #: A166401, Categories: Elections, tax
J. Breedlove finds that the lower court improperly granted summary judgment in favor of the appraisal district in this dispute over a certain property tax. The parties' agreement did not indicate that the property owner "agreed to a valuation of the property during the relevant tax year or that it intended to waive its right to challenge the District's valuation." Reversed.
Court: Texas Courts of Appeals, Judge: Breedlove, Filed On: February 23, 2024, Case #: 05-23-00270-CV, Categories: Real Estate, tax
J. Maxwell finds the lower court properly found in favor of the Mississippi Department of Revenue (MDOR) in this matter concerning sales tax. A tool retailer was found in an audit by the MDOR to have underpaid sales taxes during a specified period of time, as the tool retailer classified certain transactions as wholesale and tax-exempt, but the MDOR found not to be. As a result of the discrepancy, the company owed for taxes on the transactions in addition to interest and penalties, amounting to $124,728. The lower court found the MDOR assessment to be valid and the instant court agrees. Affirmed.
Court: Mississippi Supreme Court, Judge: Maxwell, Filed On: February 22, 2024, Case #: 2021-CT-01186-SCT, Categories: tax, Business Practices
J. Forst finds that the trial court improperly ruled for the city in this dispute over excess funds from the tax sale of a condominium unit because the lien against the common units had not been consented to by all individual condo owners. Reversed.
Court: Florida Courts Of Appeal, Judge: Forst, Filed On: February 21, 2024, Case #: 4D2022-2495, Categories: Property, tax
J. Gobeil finds that the trial court properly rejected the board's motion to dismiss the taxpayer's appeal of a property valuation decision. The taxpayer's appeal was timely. The 30-day deadline is calculated from the date the taxpayer receives the decision in the mail, not the date when it is sent by the board. Affirmed.
Court: Georgia Court of Appeals, Judge: Gobeil, Filed On: February 16, 2024, Case #: A23A1530, Categories: Civil Procedure, tax
J. Lamberth grants $17,000 in attorney fees and costs to a group following its Freedom of Information Act case against the IRS seeking records related to alleged meetings between the agency's commissioner and FTX, "a famously scandal-ridden and now-bankrupt cryptocurrency exchange." The IRS repeatedly refused to process the request and, although it failed to find responsive records, the group is considered the prevailing party following the FOIA litigation.
Court: USDC District of Columbia, Judge: Lamberth, Filed On: February 16, 2024, Case #: 1:23cv340, NOS: Freedom of Information Act (FOIA) - Other Suits, Categories: Public Record, tax, Attorney Fees
J. DeWine finds the temporary law during the Covid-19 pandemic that allowed municipalities to collect taxes from stay-at-home employees that did not live within their borders did not violate the due process clause. There was a rational basis for the law; specifically, the law allowed municipalities to stabilize their tax income during a period of rapid change to stay-at-home work that would otherwise have crippled their budgets. Affirmed.
Court: Ohio Supreme Court, Judge: DeWine, Filed On: February 14, 2024, Case #: 2024-Ohio-525, Categories: tax, Due Process, Covid-19
J. Lloyd- Jones finds a lower court properly dismissed a mail order horticultural grower's unfair tax imposition claims. The horticultural grower argued that the treasury wrongfully imposed value added tax on mail order packets of seeds, which are sent to consumers. However, the tax authority sufficiently showed in court that the horticultural grower engaged in "round tripping" from the U.K. to the Channel Islands to avoid paying taxes. Affirmed.
Court: Supreme Court of the United Kingdom, Judge: Lloyd- Jones, Filed On: February 14, 2024, Case #: 2024UKSC5, Categories: Fraud, tax
J. Codrington finds that the trial court properly granted a fire district's petition to disqualify a ballot initiative seeking to repeal a special tax. The fire district was not required to show intent or a misdemeanor violation for the trial court to find that the initiative was invalid due to language that falsely implied the tax was illegal and unconstitutional despite case law and statutory law that established otherwise. Affirmed.
Court: California Courts Of Appeal, Judge: Codrington, Filed On: February 14, 2024, Case #: E079130, Categories: Elections, tax