73 results for 'cat:"Civil Procedure" AND cat:"Tax"'.
J. Jorgensen finds that the lower court improperly found for the tax board in an appeal of a 2018 real estate tax assessment on a property in Highland Park, a Chicago suburb. The property owners' withdrawal of their appeal before the tax board did not foreclose them from pursuing another available appeal option, a filing in the circuit court.
Court: Illinois Appellate Court, Judge: Jorgensen, Filed On: July 14, 2023, Case #: 220242, Categories: civil Procedure, tax
J. Breedlove finds that the lower court properly ruled in favor of the taxing units in this suit to collect allegedly delinquent ad valorem taxes owed on business personal property. The appellant restaurant argues that the taxing units did not establish a prima facie case under the tax code, but it failed to adequately preserve this issue for review. Affirmed.
Court: Texas Courts of Appeals, Judge: Breedlove, Filed On: July 11, 2023, Case #: 05-22-00586-CV, Categories: civil Procedure, tax
Want access to unlimited case records and advanced research tools? Create your free CasePortal account now. No credit card required to register.
Try CasePortal for Free
J. Northcutt finds that the circuit court properly ruled in claims seeking ad valorem tax exemptions for property the Tampa Port Authority leases to Gulf Marine Repair Corp because the port authority has not appealed on the merits and failed to demonstrate the existence of procedural issues.
Court: Florida Courts Of Appeal, Judge: Northcutt , Filed On: July 7, 2023, Case #: 2D20-2605, Categories: civil Procedure, Property, tax
J. Pugh finds for the commissioner of internal revenue in this tax liability dispute because the statute of limits for assessing tax attributable to partnership items has expired.
Court: U.S. Tax Court, Judge: Pugh, Filed On: June 29, 2023, Case #: 2023-83, Categories: civil Procedure, tax
J. DeAlmeida finds that the trial court properly dismissed claims contending municipal officials improperly assessed residential property for taxes. The complaint cannot be changed to seek monetary damages against the tax assessor, and since the complaint is a thinly veiled tax appeal, it is time-barred. Affirmed.
Court: New Jersey Appellate Division, Judge: DeAlmeida , Filed On: June 28, 2023, Case #: A-0603-21, Categories: civil Procedure, tax
J. Long affirms a lower court ruling in favor of a city tax assessor and against a limited liability corporation. The lower court correctly held that a three-month statute of limitations barred the LLC’s challenge to the tax official’s assessment of its property taxes.
Court: Rhode Island Supreme Court, Judge: Long, Filed On: June 22, 2023, Case #: 21-38, Categories: civil Procedure, Government, tax
J. Stevens finds that the trial court properly entered a final decree granting the wife's petition for divorce based on the husband's "adultery and insupportability." The evidence of the wife's insufficient income supports the award of spousal maintenance, and there was no abuse of discretion in the order that each party indemnify the other from any tax liability. Affirmed.
Court: Texas Courts of Appeals, Judge: Stevens, Filed On: June 2, 2023, Case #: 06-22-00093-CV, Categories: civil Procedure, Family Law, tax
J. Stanfill finds that the lower court improperly reversed the tax assessor's decision to deny a local property tax exemption to a nonprofit organization. The lower court had jurisdiction over the case, but it erred in determining that the nonprofit organization is a "scientific institution." The record indicates that the organization is primarily educational, as opposed to scientific. Vacated.
Court: Maine Supreme Court, Judge: Stanfill, Filed On: May 30, 2023, Case #: 2023ME33, Categories: civil Procedure, tax, Jurisdiction
J. Buch finds for the taxpayer in this tax deficiency dispute because the taxpayer adequately disclosed the gift on his 2006 gift return, and the commissioner issued the notice of deficiency more than three years after the filing.
Court: U.S. Tax Court, Judge: Buch, Filed On: May 22, 2023, Case #: 2023-65, Categories: civil Procedure, tax