45 results for 'cat:"Government" AND cat:"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. Christopher finds that the trial court improperly sided with city officials in a dispute with taxpayers over the alleged underfunding of a drainage and street renewal fund. The officials "acted ultra vires by not making the proper allocations." Reversed.
Court: Texas Courts of Appeals, Judge: Christopher, Filed On: April 23, 2024, Case #: 14-23-00550-CV, Categories: government, tax
[Consolidated.] J. Recketenwald finds the lower tax court properly granted summary judgment to Maui County in a challenge by timeshare managers who say the county unfairly taxed timeshare visitors by creating a tax classification separate from existing hotel taxes. The creation of a timeshare tax classification is constitutional because it acts as a real property tax and does not actually tax individual timeshare unit users. “The Time Share classification and its rate act as a tax on real property based on the assessed property value, whereas the (transient accommodation tax) is a tax assessed on individual visitors and the value of their stay.” Affirmed.
Court: Hawai'i Supreme Court, Judge: Recketenwald, Filed On: April 23, 2024, Case #: SCAP-22-587, Categories: government, Property, tax
J. Rowe denies the Oklahoma governor's petition for declaratory relief that the senators lacked authority to pass bills relating to tribal compacts. The state sought agreements with tribes regarding a tobacco tax the U.S. Supreme Court had held could be collected on products sold on Indian lands to non-tribal members. The legislature had the constitutional authority to consider the bills during a concurrent special session and did not exceed the call of the special session with its legislation. The governor's authority to negotiate tribal compacts is statutory, not constitutional. The legislature did not infringe on the governor's authority to negotiate such compacts.
Court: Oklahoma Supreme Court, Judge: Rowe , Filed On: April 2, 2024, Case #: 121497, Categories: government, tax, Native Americans
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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
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. 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. 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. 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. 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. Jones grants the government's motion to compel discovery in its action seeking to reduce to judgment unpaid civil penalty assessments against the debtor, because he allegedly violated federal law by not reporting his interest in foreign bank accounts between 2011 and 2016. Documents and communications outside the "years at issue" are relevant to this case because the willfulness inquiry is not limited to a particular calendar year.
Court: USDC Western District of Washington, Judge: Jones, Filed On: January 9, 2024, Case #: 2:22cv1576, NOS: Other - Forfeiture/Penalty, Categories: government, tax, Discovery
[Consolidated.] J. McClendon vacates the judgment of the trial court that granted a preliminary injunction to the parish recreation and park commission, which sought to stop the sheriff from diverting ad valorem tax to the public retirement systems. The case implicates the interests of the retirement systems, which should be joined as parties for the "just adjudication of the controversy." Vacated.
Court: Louisiana Court Of Appeal, Judge: McClendon, Filed On: December 27, 2023, Case #: 2023CA0316, Categories: government, tax, Injunction
J. Byrne finds the district court properly ruled against an energy company that sued the Texas Comptroller to obtain a refund of franchise taxes it paid under protest. The company argues that a rule promulgated by the comptroller improperly calculated the taxes it owed and was invalid. When reviewed in conjunction with the relevant statutes, the comptroller’s rule was properly formulated and is supported by constitutional authority. Affirmed.
Court: Texas Courts of Appeals, Judge: Byrne, Filed On: December 21, 2023, Case #: 03-21-00669-CV, Categories: Constitution, government, tax
J. Todd finds that the lower court properly found that Philadelphia did not unconstitutionally discriminate against interstate commerce by subjecting a Philadelphia resident who worked exclusively out of state to its wage tax. Philadelphia’s tax scheme is both internally and externally consistent and is not discriminatory against interstate commerce. Affirmed.
Court: Pennsylvania Supreme Court, Judge: Todd, Filed On: November 24, 2023, Case #: J-5A-B-2023, Categories: Civil Procedure, government, tax
J. Soto finds a lower court ruled correctly in dismissing a suit brought by citizens against the Texas comptroller’s office over property valuations. Because the citizens are suing over a tax program involving local school districts, their claimed injuries are not “fairly traceable” to the comptroller’s office. Affirmed.
Court: Texas Courts of Appeals, Judge: Soto, Filed On: November 21, 2023, Case #: 08-23-00086-CV, Categories: government, Property, tax
J. Sutton finds the lower court improperly vacated the IRS tax-avoidance notice on a nationwide basis. The business owners who brought suit for refunds of their penalties sought only monetary relief, which was satisfied when the IRS provided refunds, and, therefore, the case was mooted and the court lacked jurisdiction upon remand from this court.
Court: 6th Circuit, Judge: Sutton, Filed On: November 20, 2023, Case #: 23-1138, Categories: Administrative Law, government, tax
J. Watson denies both parties' motions for summary judgment, ruling that while the tax-exempt organization has standing to pursue First Amendment claims against the IRS for disclosure requirements related to personal information of donors, issues of fact remain as to whether the disclosure requirements are part of the federal government's legitimate need to enforce tax compliance regulations.
Court: USDC Southern District of Ohio, Judge: Watson, Filed On: November 9, 2023, Case #: 2:22cv4297, NOS: Other Statutory Actions - Other Suits, Categories: government, tax, First Amendment
J. Vos finds a lower court properly ruled in favor of an institutional investor on tax avoidance claims brought by revenue and customs. The tax authority argued that the company engaged in tax avoidance. However, the company sufficiently showed in court that its transactions were commercial based. Affirmed.
Court: Her Majesty's Court of Appeal, Judge: Vos, Filed On: November 3, 2023, Case #: CA-2022-1975, Categories: government, tax
J. Seabright denies summary judgment to the government and the IRS in case of a Japanese resident’s failure to file a foreign bank account report for several years. The failure to file was likely not willful, but rather a result of the fact that the resident does not speak English and lives primarily in Japan, and relied on an accountant and a mistranslated form that indicated that non-residents were exempt from this filing.
Court: USDC Hawaii, Judge: Seabright, Filed On: October 10, 2023, Case #: 1:22cv63, NOS: Taxes (U.S. Plaintiff or Defendant) - Federal Tax Suits, Categories: government, tax
J. Yohalem finds the lower court erroneously granted the bidder's request for a writ of mandamus to compel delivery of a tax deed from the Department of Taxation and Revenue because the auction resulting in the sale of a parcel of land was not conducted in accordance with tax code regulations and, therefore, was invalid. The auction committee's incorrect announcement that taxes on the parcel had been paid shortly before the start of the auction caused several potential buyers to leave, and its decision to reinstate the parcel to the auction list immediately before the auction commenced did not comply with the relevant rules of procedure. Reversed.
Court: New Mexico Court of Appeals, Judge: Yohalem, Filed On: October 5, 2023, Case #: A-1-CA-39582, Categories: government, Real Estate, tax
J. Lindsey finds the trial court properly ruled in favor of the county property appraiser in a lawsuit from two homeowners over the denial of their request to transfer a property tax assessment benefit from their old home to their new home. Because the record shows the homeowners did not transfer the benefit within the statutory two-year time limit, and because a 2020 constitutional amendment extending the time limit from two to three years does not retroactively control in the dispute over the homeowners' 2019 request, the trial court correctly considered their request untimely and granted final judgment to the appraiser. Affirmed.
Court: Florida Courts Of Appeal, Judge: Lindsey, Filed On: October 4, 2023, Case #: 22-0949, Categories: government, Property, tax
J. Palafox finds a lower court ruled correctly in granting summary judgment to El Paso in a tax dispute with residents. Those residents argued there were still genuine factual disputes in this case, including their contention that tax authorities had “improperly and unlawfully” rejected payment of taxes as well as a tax protest, but the residents could not show a factual dispute after the city was able to “conclusively establish all elements of a … delinquent tax suit.” Their disputes with the city should have raised administratively, not here. Affirmed.
Court: Texas Courts of Appeals, Judge: Palafox, Filed On: September 28, 2023, Case #: 08-23-00004-CV, Categories: Administrative Law, government, tax
J. Knepp grants, in part, the government's motion for summary judgment, ruling the dentist was not permitted to deduct from his taxes premiums paid into a life insurance policy owned by his practice because the death benefit of the policy gave him current access to the cash value of the policy; therefore, he was properly penalized for improper tax payments over several years and the claims for reimbursement will be dismissed.
Court: USDC Northern District of Ohio, Judge: Knepp, Filed On: September 25, 2023, Case #: 3:19cv1073, NOS: Taxes (U.S. Plaintiff or Defendant) - Federal Tax Suits, Categories: government, tax
Per curiam, the Texas Supreme Court finds that the court of appeals improperly ruled against a charitable organization in a tax exemption suit it filed against the Harris County Appraisal District. The charity filed its petition for review after the court of appeals ruled that it was not entitled to an exemption because it did not timely file its application. Due to a similar tax exemption case the charity is involved in pending before the trial court, the court of appeals should have withheld from ruling on the case. Reversed.
Court: Texas Supreme Court, Judge: Per curiam, Filed On: September 1, 2023, Case #: 21-1117, Categories: Civil Procedure, government, tax
J. Sutton finds the IRS's issue of a tax refund check ended the lawsuit brought by the cryptocurrency producer and, therefore, the lower court properly dismissed the case as moot. The check was not an offer by the government that could have been rescinded or modified and, in fact, the IRS gave the cryptocurrency producer exactly the amount he requested in his lawsuit, plus interest. Affirmed.
Court: 6th Circuit, Judge: Sutton, Filed On: August 18, 2023, Case #: 22-6023, Categories: Civil Procedure, government, tax