553 results for 'cat:"Tax"'.
J. Osterhaus finds the Florida Department of Revenue improperly denied the final order for a taxpayer’s request for a partial refund of double-paid motor fuel taxes. The taxpayer had paid the tax directly to the supplier and then it was remitted to the department. The department audited the taxpayer and found it had double-paid more than $3.1 million through different channels. The department accepted the second payment directly, and nothing bars refunds mistakenly made. This case is remanded for the issuance of a refund. Reversed.
Court: Florida Courts Of Appeal, Judge: Osterhaus, Filed On: February 14, 2024, Case #: 1D2022-3284, Categories: tax
J. Lauber finds a married couple underreported the wife’s taxable Social Security benefits received for tax year 2019. The taxpayers reported only $5,202 in taxable Social Security benefits, which was 85 percent of the $6,120 cash payment they received from the Social Security Administration (SSA) for that year. But the wife actually received $19,866 in Social Security benefits that year, with $1,080 paid to the IRS, and $12,666 not being disbursed as it was a workers’ compensation offset. While they did not receive the disbursement on the workers’ compensation offset, it must still be reported as Social Security income, therefore the instant court finds they taxpayers must include an additional $11,684 of Social Security benefits in their gross income for tax year 2019.
Court: U.S. Tax Court, Judge: Lauber, Filed On: February 14, 2024, Case #: 2024-23, Categories: Social Security, tax, Workers' Compensation
J. Pucinski finds that the lower court properly denied the tax purchaser's petition for a tax dead. The purchaser failed to obtain leave of court for an extension of its redemption period or to diligently serve an interested party entitled to notice. Affirmed.
Court: Illinois Appellate Court, Judge: Pucinski, Filed On: February 13, 2024, Case #: 220670, Categories: Property, tax
J. Carluzzo finds for the commissioner of internal revenue in this tax liability dispute because the mother was not entitled to an earned income tax credit or head of household filing status as claimed on her return.
Court: U.S. Tax Court, Judge: Carluzzo, Filed On: February 9, 2024, Case #: 2024-20, Categories: tax
J. McLeese upholds the Office of Tax and Revenue's determination a company was not entitled to a refund for franchise tax benefits. The company is not considered a qualified high-technology company and, therefore, an exclusion within the Ballpark Omnibus Financing and Revenue Act does not apply.
Court: DC Court of Appeals, Judge: McLeese, Filed On: February 8, 2024, Case #: 21-AA-0575, Categories: Corporations, tax
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J. Mathis finds the lower court properly granted the government's motion for summary judgment in a tax case. The Swiss bank account holder's repeated refusal to file required tax documents and his decision to have the account numbered so it would not include his name constitutes willful conduct that allowed for greater penalties under federal tax law. Affirmed.
Court: 6th Circuit, Judge: Mathis, Filed On: February 8, 2024, Case #: 23-1481, Categories: tax, Banking / Lending
J. Ashford finds for the commissioner of internal revenue in collection due process claims concerning a tax deficiency because the settlement officer did not commit an abuse of discretion.
Court: U.S. Tax Court, Judge: Ashford, Filed On: February 7, 2024, Case #: 2024-19, Categories: tax, Due Process
J. Kennelly grants the government’s motion to dismiss a business services company’s complaint to recover overpaid income taxes. The company claims that, due to an accounting error it discovered in 2019, it overpaid its 2015 income tax by over $1.1 million. After several years of unsuccessfully trying to file amended tax returns with the IRS, it sued the government in March 2023. The court, however, finds it lacks jurisdiction over the suit.
Court: USDC Northern District of Illinois, Judge: Kennelly, Filed On: February 7, 2024, Case #: 1:23cv1482, NOS: Insurance - Contract, Categories: Government, tax, Jurisdiction
J. Salter finds that the circuit court properly dismissed an appeal challenging the constitutionality of a tax after an audit revealed that a company had not paid use tax on equipment. The tax did not violate the Due Process Clause of the Fourteenth Amendment or the Interstate Commerce Clause. Affirmed.
Court: South Dakota Supreme Court, Judge: Salter, Filed On: February 7, 2024, Case #: 2024SD8, Categories: Constitution, tax
J. Davenport finds that the lower court properly found for the Treasurer, ruling he was not required to refund the delinquent tax purchaser's petition costs because the petition costs were not posted to the tax judgment, sale, redemption and forfeiture record due to the property owners' bankruptcies. Affirmed.
Court: Illinois Appellate Court, Judge: Davenport, Filed On: February 6, 2024, Case #: 220134, Categories: Property, tax
J. Marshall finds for the commissioner of internal revenue in this tax liability dispute since the taxpayer constructively received gross income when he criminally forfeited his IRA.
Court: U.S. Tax Court, Judge: Marshall, Filed On: February 6, 2024, Case #: 2024-16, Categories: tax
J. Buch finds for the commissioner of internal revenue in this tax liability dispute because the taxpayer failed to demonstrate the commissioner erroneously recast the financial transaction as an asset sale followed by a liquidating distribution.
Court: U.S. Tax Court, Judge: Buch, Filed On: February 5, 2024, Case #: 2024-15, Categories: tax
[Consolidated.] J. Gobeil finds that the trial court properly ruled in favor of the county in the taxpayers' actions challenging the county's 2015 and 2017 valuations of their real property interests. The county correctly included the separate value of the taxpayers' memberships in a private recreational club when appraising their property interests and calculating ad valorem taxes. Membership in the club automatically transferred with the sale of an ownership interest, therefore membership is inextricably bound with the sale of the properties. Affirmed.
Court: Georgia Court of Appeals, Judge: Gobeil, Filed On: February 5, 2024, Case #: A23A1344, Categories: Property, tax
J. Immergut grants the government's entry for judgment after remand for its complaint that the account holders did not file reports of Foreign Bank and Financial Accounts for their Canadian bank accounts for 2011, 2012 and 2013 and for their Iranian bank accounts for 2012 and 2013. The account holders propose an alternative exchange rate for this matter because there was a better alternative, but the IRS has full discretion on what method they want to use for accounts and reports.
Court: USDC Oregon, Judge: Immergut, Filed On: February 1, 2024, Case #: 3:20cv1887, NOS: Other - Forfeiture/Penalty, Categories: Debt Collection, tax
J. Lauber finds for the commissioner of internal revenue in this tax liability dispute because the taxpayer failed to report all gross income.
Court: U.S. Tax Court, Judge: Lauber, Filed On: January 31, 2024, Case #: 2024-11, Categories: tax
[Consolidated.] J. Ashford finds for the commissioner of internal revenue in this tax liability dispute since evidence supports the finding of substantial underpayment of taxes, and the liability is upheld along with accuracy related penalties.
Court: U.S. Tax Court, Judge: Ashford, Filed On: January 31, 2024, Case #: 2024-12, Categories: tax
J. Richman finds that the trial court properly upheld a county decision to treat a tax debtor's garnished Social Security payments as income in calculating her Medi-Cal eligibility. The garnished income, though it never passes through the tax debtor's hands, is "actually available" to meet her needs since the income actually exists instead of being fictional, theoretical, assumed or imputed. Affirmed.
Court: California Courts Of Appeal, Judge: Richman, Filed On: January 31, 2024, Case #: A164775, Categories: Medicaid, Social Security, tax
J. Valihura finds that litigation fees should not be awarded merely because a lawsuit seeks to compel the government to perform properly. This litigation involves taxpayers but is not a taxpayer suit under "Korn v. New Castle Cnty" because that standard applies only where there exists a quantifiable, non-speculative monetary benefit for all taxpayers.
Court: Delaware Supreme Court, Judge: Valihura, Filed On: January 30, 2024, Case #: 138, 2023, Categories: tax, Attorney Fees
J. Toro finds for the commissioner of internal revenue in this tax liability dispute. The wife is not entitled to innocent spouse relief since evidence indicates she knew of the deficiency and benefited from underpayments.
Court: U.S. Tax Court, Judge: Toro, Filed On: January 30, 2024, Case #: 162TC2, Categories: tax
[Consolidated.] J. Burns finds that the trial court properly tossed a taxpayer challenge to an initiative to raise a county sales tax by one-half percent to fund early childhood education and pediatric care. While the state constitution requires electors to pass tax increases by a two-thirds majority, a simple majority vote is required to pass a citizen initiative. Also, the initiative did not violate the single-subject rule since early childhood education and healthcare are functionally related. Affirmed.
Court: California Courts Of Appeal, Judge: Burns, Filed On: January 29, 2024, Case #: A166401, Categories: Elections, tax
J. Welbaum finds the trial court erroneously denied the husband's motion to require an even split of a tax debt owed by the couple. Although the wife's wages had been garnished by the IRS, evidence in the record clearly indicates this garnishment was related to a separate, nonmarital debt; therefore, the case will be remanded to allow for proper division of debts. Reversed in part.
Court: Ohio Court Of Appeals, Judge: Welbaum, Filed On: January 26, 2024, Case #: 2024-Ohio-276, Categories: Family Law, tax
J. Funke finds the tax commission properly affirmed the board of equalization's upholding of the increased assessed values of agricultural land. Though the property had been previously classified as irrigated grassland, the assessor ceased classifying irrigated grassland separately, incorporating it within a classification encompassing irrigated grass, as well as crops. No evidence shows any other property valuations increased at a lower rate than the land at issue. Affirmed.
Court: Nebraska Supreme Court, Judge: Funke , Filed On: January 26, 2024, Case #: S-23-224, Categories: Agriculture, Property, tax
J. Garry finds that the lower court properly dismissed a telecommunications firm's challenge to the finding that its real property was taxable because state law allows localities to tax fiber-optic cables and conduits used for internet, telephone, and cable TV services as "public utility mass real property," unless the cable is primarily used for news and entertainment. Here, the firm failed to establish such. Affirmed.
Court: New York Appellate Divisions, Judge: Garry, Filed On: January 25, 2024, Case #: 535951, Categories: Property, tax
J. Pena finds that the lower court properly entered judgment against the property owner in this case concerning whether his land qualified for "open-space appraisal" for a certain tax year. The lower court had jurisdiction over the relevant issues, and the owner's "proposed instructions were misstatements of the law." Affirmed.
Court: Texas Courts of Appeals, Judge: Pena, Filed On: January 25, 2024, Case #: 13-22-00031-CV, Categories: Real Estate, tax