553 results for 'cat:"Tax"'.
J. Kemp finds the circuit court improperly found that Arkansas gross receipt and tourism tax statutes applied to the online travel companies, making them liable for unpaid taxes. The companies provide an intermediary service and do not rent, lease, or furnish rooms under the plain meaning of the relevant statute. Reversed.
Court: Arkansas Supreme Court, Judge: Kemp , Filed On: May 16, 2024, Case #: CV-23-416, Categories: Property, tax
J. Hull finds that the trial court properly denied a petition filed by school districts seeking to continue receiving pass-through property tax payments after the 2012 dissolution of redevelopment agencies. The redevelopment agency was required to pay the school districts according to one of two statutory schemes, but not both. Since the parties had entered agreements with payment caps, the obligation to make pass-through payments ended when the payment caps were reached. Affirmed.
Court: California Courts Of Appeal, Judge: Hull, Filed On: May 16, 2024, Case #: C097429, Categories: Education, Property, tax
J. Fernandez finds the trial court erred in granting summary judgment to the clerk of court, tax collector and property purchaser in a lawsuit over the sale of the property owner's Miami condo at a tax deed sale. The owner's due process rights were violated by not being given notice of the tax deed sale where the purchaser bought the Miami condo, where the owner had not lived for years while mostly residing and receiving medical treatment at an apartment in New York City. The case is remanded for the trial court to grant summary judgment to the owner and cancel the tax deed sale. Reversed.
Court: Florida Courts Of Appeal, Judge: Fernandez, Filed On: May 15, 2024, Case #: 22-1033, Categories: Property, tax, Due Process
J. Badalamenti denies the accountant's motion to dismiss the government's action to collect penalties for his allegedly willful failure to report financial interests in foreign bank accounts. The accountant, who maintains multiple citizenships, is employed with PricewaterhouseCoopers and has a graduate degree in strategic management. Under a call option agreement, a client received the right to purchase 120,000 shares of an affiliated company in the Cayman Islands, and the accountant requested all correspondence relating to the account be held at the bank’s “Hold Mail” counter, meaning no mail involving the $12.5 million account would be sent to him in the U.S. The complaint adequately alleges the accountant failed to report “identifying information required to be provided with respect to an account.”
Court: USDC Middle District of Florida, Judge: Badalamenti , Filed On: May 15, 2024, Case #: 2:23cv452, NOS: Taxes (U.S. Plaintiff or Defendant) - Federal Tax Suits, Categories: Evidence, International Law, tax
J. Perkins finds a lower court improperly ruled in favor of the Arizona Department of Revenue on a solar company's challenge to a deferred tax credit rule. The Department argued that the statutory formula method does not recognize investment tax credits until they are used to reduce income liability tax. However, the solar power facility sufficiently showed in court that investment tax credits are recognized as soon as they are claimed. Reversed.
Court: Arizona Court Of Appeals Division One, Judge: Perkins, Filed On: May 14, 2024, Case #: 1 CA-TX 22-7, Categories: Energy, tax, Agency
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J. Cassel finds the county court properly found the inheritance taxes were correctly paid by the trust. The decedent's girlfriend was bequeathed a house and his children sued, contesting the trust paid their $710 in taxes, as well as the girlfriend's $94,627. The trust’s language provided clear direction that inheritance taxes be paid by the trust, rather than by the individual beneficiaries. Affirmed.
Court: Nebraska Supreme Court, Judge: Cassel , Filed On: May 10, 2024, Case #: S-23-472, Categories: tax, Trusts, Wills / Probate
J. Lauber finds for the commissioner of internal revenue in collection due process claims concerning unpaid tax liabilities since the settlement officer did not commit an abuse of discretion.
Court: U.S. Tax Court, Judge: Lauber, Filed On: May 9, 2024, Case #: 2024-54, Categories: tax
J. Carluzzo finds for the commissioner of internal revenue in this tax liability dispute since the dividends should have been reported as income. However, accuracy related penalties should be waived since the taxpayer did not act in bad faith.
Court: U.S. Tax Court, Judge: Carluzzo, Filed On: May 9, 2024, Case #: 2024-5, Categories: tax
J. Falk finds a lower court improperly dismissed a group of developers' motion for judicial review concerning a tax imposition by revenue and customs. The tax authority argued that it was entitled to impose Construction Industry Scheme regulations on the developers in order to halt employees from engaging in tax evasion. However, the developers sufficiently showed in court that there is no such requirement to obtain a credit against their own liabilities for the amount that they are obligated to pay to the tax authority. Reversed.
Court: Her Majesty's Court of Appeal, Judge: Falk, Filed On: May 9, 2024, Case #: CA-2023-952, Categories: Construction, Government, tax
J. Mackey finds that the tax appeals tribunal properly denied a motor fuel distributor a refund for excise taxes paid under protest for fuel brought into the state because the distributor failed to definitively document that the taxes had been paid by the buyer. Affirmed.
Court: New York Appellate Divisions, Judge: Mackey, Filed On: May 9, 2024, Case #: CV-23-0108, Categories: tax
J. Weingart finds that the trial court properly rejected a challenge to a property tax reassessment triggered by a change in the ownership of a leased property. The transaction occurred with 26 years remaining on the lease, which is below the statutory 35-year threshold for reassessments. The leasehold interest gave the lessee effective ownership until fewer than 35 years remained on the lease, after which the "leasehold interest was no longer substantially equal to the value of the fee interest" and Proposition 13's protections no longer applied. Affirmed.
Court: California Courts Of Appeal, Judge: Weingart, Filed On: May 9, 2024, Case #: B324243, Categories: Property, tax
J. Brennan finds that the lower court improperly dismissed an energy company's suit challenging an increase in the tax assessment for two properties on which it is developing a natural gas fueled power generation plant. The company was never sent notice of the proposed reassessment for one parcel, so it is excused of its failure to exhaust its administrative remedies. However, it was properly given its due process rights as to the second parcel. Reversed in part.
Court: Illinois Appellate Court, Judge: Brennan, Filed On: May 9, 2024, Case #: 220328, Categories: Property, tax, Due Process
J. Benton finds a lower court properly dismissed a structural engineering firm's request for research tax credit. The structural engineer argued that it was entitled to an incentive to invest for the creation of structural design and construction documents for various building plans. However, the Internal Revenue Commissioner sufficiently showed in court that the structural engineer is not entitled to R & D credits for non- qualified research expenses that lack technological aspects. Affirmed.
Court: 8th Circuit, Judge: Benton, Filed On: May 6, 2024, Case #: 23-1523, Categories: Construction, tax, Technology
J. Cabret finds the superior court properly entered an amended judgment in the property owner's favor in a dispute with her neighbor in part over payment of property taxes for properties on their adjacent plots. The superior court's judgment calling for reimbursement of property taxes paid by the property owner was the most equitable result given the competing interests of both parties, and the court did not abuse its discretion. Affirmed.
Court: Virgin Islands Supreme Court, Judge: Cabret, Filed On: May 6, 2024, Case #: 2024 VI 21, Categories: Property, tax
J. Boulware grants a bank's post-remand motion for summary judgment. After borrowing more than $340,000 to purchase a home, the borrower stopped paying federal taxes, accruing $250,000 in income tax liability, plus interest. She then fell behind on her HOA payments and the HOA held a foreclosure sale on the property. The deed of trust was assigned to the bank, and the trust sought declaratory judgment that the property is not encumbered by the deed of trust. The deed of trust was recorded four years prior to the foreclosure sale. Despite this notice, the trust failed to inquire as to whether the title would be encumbered following that foreclosure sale.
Court: USDC Nevada, Judge: Boulware , Filed On: May 6, 2024, Case #: 2:16cv2276, NOS: Taxes (U.S. Plaintiff or Defendant) - Federal Tax Suits, Categories: tax, Banking / Lending, Foreclosure
J. Pillard reverses the tax court's finding the IRS does not have the authority to assess and collect a $500,000 penalty against a taxpayer who initially failed to report his ownership of Belizean corporations. Congress authorized the agency to assess these types of penalties, and the agency is not required to sue taxpayers in federal court to collect the penalties. Reversed.
Court: DC Circuit, Judge: Pillard, Filed On: May 3, 2024, Case #: 23-1179, Categories: tax
J. Johnson, in this accelerated interlocutory appeal, finds the trial court properly denied USA Today's Texas Citizen’s Participation Act motion to dismiss the defamation claim. The tax service provider alleges a USA Today story falsely accused him of unlawful business practices in an effort to secure tax savings for clients. Record evidence creates a genuine fact issue on whether the publisher accurately reported whether the FBI was investigating the service provider. Affirmed.
Court: Texas Courts of Appeals, Judge: Johnson, Filed On: May 2, 2024, Case #: 09-22-00432-CV, Categories: tax, Defamation, Business Practices
J. Robinson finds that the trial court properly properly upheld the department of revenue's interpretation that the city was not eligible for payment in lieu of tax funds because the two properties owned by Memorial Hospital did not satisfy the definition of “nonprofit hospital facility.” Affirmed.
Court: Rhode Island Supreme Court, Judge: Robinson, Filed On: May 2, 2024, Case #: 21-185, Categories: Municipal Law, tax
J. Robinson finds that the trial court should have dismissed plaintiff's appeal stemming from the state's historic preservation tax credits program because the parties' stipulation unambiguously waived plaintiffs' rights to administrative hearings or appeals.
Court: Rhode Island Supreme Court, Judge: Robinson, Filed On: May 2, 2024, Case #: 22-122, Categories: Civil Procedure, tax
J. Bogardus finds the tax hearing officer erroneously determined a portion of the out-of-state business's gross receipts tax was exempt. Although the underlying work was performed in Texas, it included payroll services completed for the benefit of employees in New Mexico and should have been taxed. Reversed in part.
Court: New Mexico Court of Appeals, Judge: Bogardus, Filed On: April 30, 2024, Case #: A-1-CA-40686, Categories: Civil Procedure, tax
J. Easterbrook finds that the tax court properly found for the IRS in a dispute over a couple's claim for a research expense tax credit. There is no support for the couple's claim that the husband's salary and bonus as president of the wife's firm were research expenses, as there are no written records of how he spent his time. Affirmed.
Court: 7th Circuit, Judge: Easterbrook, Filed On: April 30, 2024, Case #: 23-2681, Categories: tax
J. Danner finds that the trial court properly rejected a challenge to a city's plan to issue and sell bonds to fund its pension liabilities. The city's charter creates an obligation to provide city employees with pensions, this contractual commitment must be managed in an actuarially sound manner and the unfunded liability for future pension payments is a current debt that has already been incurred. The plan does not trigger constitutional debt limits requiring voter approval, as it will not cause indebtedness that exceeds revenue in any given year. Affirmed.
Court: California Courts Of Appeal, Judge: Danner, Filed On: April 29, 2024, Case #: H050889, Categories: Constitution, Pensions, tax
On rehearing, J. Easterbrook finds that the bankruptcy court improperly found that it had jurisdiction to determine the amount of a debtor's tax obligations, when the debtor is unlikely to pay them. The bankruptcy court has jurisdiction only if the tax dispute is "related to" the payment of debtor's other debts, which must be determined at the outset of the dispute not after the bankruptcy court has already resolved other creditors' claims. On remand, the court must consider whether a decision could have affected the allocation of assets among creditors on the date the debtors asked the court to determine their tax liabilities. Vacated.
Court: 7th Circuit, Judge: Easterbrook, Filed On: April 29, 2024, Case #: 16-3244, Categories: tax, Jurisdiction
J. Lauber finds for the commissioner of internal revenue in collections due process claims concerning a tax deficiency because material facts do not remain in dispute, and the settlement officer did not abuse his discretion by sustaining the levy.
Court: U.S. Tax Court, Judge: Lauber, Filed On: April 29, 2024, Case #: 2024-53, Categories: tax
J. Diaz finds that the lower court properly found that a wireless company in the business of selling pre-paid airtime from cellular networks is subjected to a city's utility tax. Precedent from the Supreme Court, the legislature's intent when crafting the utility tax, and a plain reading of the tax code all point to the wireless company's services falling under the umbrella of the utility tax. Affirmed.
Court: Washington Court Of Appeals, Judge: Diaz, Filed On: April 29, 2024, Case #: 85094-6-I, Categories: tax
J. Murphy finds that the lower court properly denied a preliminary injunction request from a group looking to challenge a new Colorado law that requires certain language disclosures for ballot measures that contain a tax-related change. The group says that the mandated language in the ballot titles is unconstitutionally compelling its political speech, but they are not likely to succeed on the merits of their claims. The law governing the titles for the ballot measures falls under government speech that is not intended to represent any expressions or feelings from the ballot's proponents, leaving it protected under the law. Affirmed.
Court: 10th Circuit, Judge: Murphy, Filed On: April 26, 2024, Case #: 23-1282, Categories: Constitution, tax, Injunction
J. Weiler finds for a company in tax liability claims for lack of evidence of civil fraud and because the partnership was entitled to a charitable contribution deduction for donating a conservation easement.
Court: U.S. Tax Court, Judge: Weiler, Filed On: April 25, 2024, Case #: 2024-52, Categories: Property, tax