19 results for 'cat:"Administrative Law" AND cat:"Tax"'.
J. Walker upholds the tax court's finding for the IRS on a Swiss couple's challenge to $500,000 in penalties assessed after they had voluntarily amended their tax returns to include millions in a Swiss bank account they had not previously disclosed. Contrary to the couple's argument, the corrected returns do not protect them from penalties and the assessments were not untimely. Affirmed.
Court: DC Circuit, Judge: Walker, Filed On: April 23, 2024, Case #: 22-1308 , Categories: administrative Law, tax
J. Bradley finds the labor appeals agency properly concluded that the Catholic charities group and its four sub-entities must contribute unemployment taxes to the state unemployment insurance system. State law requires an examination of both an organization's motivations and activities to determine if it is "operated primarily for religious purposes," and such an examination of the group and its sub-entities shows they are not operated primarily for religious purposes and are therefore not exempt from unemployment taxes. The group and its sub-entities have not proven beyond a reasonable doubt that the relevant statute as applied to them violates the First Amendment or the Wisconsin Constitution. Affirmed.
Court: Wisconsin Supreme Court, Judge: Bradley, Filed On: March 14, 2024, Case #: 2020AP002007, Categories: administrative Law, Constitution, tax
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. 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
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J. Dysart finds that the Louisiana Tax Commission properly granted a taxpayer's protest to reduce the valuation of her property by the assessor. The taxpayer showed that the property has only been used as greenspace and for water retention and provided evidence of the substandard condition of the streets near her vacant lot. The taxpayer claimed that the assessor inequitably valued her property by failing to take into account the varying condition of streets in the neighborhood. Affirmed.
Court: Louisiana Court Of Appeal, Judge: Dysart, Filed On: November 28, 2023, Case #: 2023-CA-0079, Categories: administrative Law, 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. 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. Baca withdraws a previous opinion and substitutes this one finding that an administrative panel ruled correctly in granting an oil and gas company tax credits after the New Mexico Taxation Revenue Department initially denied them. The TRD argued the tax credits were inappropriate on the basis that the company was allegedly performing substandard and inaccurate accounting, but "substantial evidence" shows that the company "used the same cost accounting method" in applying for the tax credit and for other business purposes. Affirmed.
Court: New Mexico Court of Appeals, Judge: Baca, Filed On: July 25, 2023, Case #: A-1-CA-38779, Categories: administrative Law, Government, tax
J. Goldberg finds that the trial court improperly dismissed claims challenging the decision denying a refund exceeding $4.2 million for motor fuel taxes assessed on the purchase and sale of 300,000 barrels of oil. The decision imposing the tax after denying plaintiff a certificate as a motor fuel distributor provided standing, and the parties to the settlement lacked incentive to challenge the tax, since plaintiff was required to reimburse such under the terms of the contract. Meanwhile, the doctrine of administrative finality did not apply because such requires denial of the initial application for tax relief.
Court: Rhode Island Supreme Court, Judge: Goldberg, Filed On: July 14, 2023, Case #: 21-116, Categories: administrative Law, Settlements, tax
J. Fader disagrees with the lower court’s decision to award summary judgment to Comcast, which challenged a new state tax law on digital advertising gross revenues as unconstitutional. However, because Comcast has not exhausted its administrative remedies under the new law, the lower court lacks jurisdiction over the declaratory judgment and should have dismissed it instead. Remanded.
Court: Supreme Court of Maryland, Judge: Fader, Filed On: July 12, 2023, Case #: C-02-CV-21-000509, Categories: administrative Law, tax, Jurisdiction
J. Ortego finds that the lower court improperly reinstated the parish tax assessor's original assessments against the property owner. The evidence supports the tax commission's ruling that the property owner was entitled to a reduction in the value of its pipelines on the property due to obsolescence. Reversed in part.
Court: Louisiana Court Of Appeal, Judge: Ortego, Filed On: June 28, 2023, Case #: CA-22-740, Categories: administrative Law, Property, tax
J. Yohalem finds a lower tax hearing officer ruled correctly in favor of UPS in a dispute with tax authorities over taxes allegedly owed. UPS presented “clear and cogent evidence” that a “special mileage formula” used by state tax authorities to evaluate taxes owed by multistate trucking companies “resulted in gross distortion” of UPS’s “actual business activities in New Mexico” and violated the commerce clause of the Constitution. Therefore, UPS was entitled to a reassessment of monies owed. Affirmed.
Court: New Mexico Court of Appeals, Judge: Yohalem, Filed On: June 22, 2023, Case #: A-1-CA-38585, Categories: administrative Law, Government, tax
J. Wray finds a lower tax hearing officer ruled correctly in determining that a medical staffing company should in fact be allowed to deduct “gross receipts on behalf of its nurse employees” in a dispute with tax authorities regarding relevant state statutes which the state legislature has “repeatedly amended.” The facts of this case “establish that all of the conditions” necessary to qualify for the deduction “were met,” and the hearing officer did not abuse her discretion. Affirmed.
Court: New Mexico Court of Appeals, Judge: Wray, Filed On: June 20, 2023, Case #: A-1-CA-39784, Categories: administrative Law, Government, tax
J. Worthen finds the trial court properly entered summary judgment in favor of the county which assessed taxes on the natural gas compressors which were leased to a business within that county but stored and maintained in another county. Though the tax code allows for taxation of a dealer’s “heavy equipment inventory” only in the county in which the inventory is based and maintained, because the lessor protested the appraisals, the protests of which were denied, the doctrine of res judicata precludes further review. Affirmed.
Court: Texas Courts of Appeals, Judge: Worthen, Filed On: June 14, 2023, Case #: 12-22-00325-CV, Categories: administrative Law, Municipal Law, tax
[Consolidated.] J. Baca finds that an administrative hearing correctly concluded that an oil and gas services company was entitled to tax credits under the Technology Jobs and Research and Development Tax Credit Act after New Mexico tax authorities had previously denied the company those credits. Tax authorities argued on appeal that the company had not followed legal requirements for obtaining the credits, including using a “cost accounting methodology to allocate wages,” but the company presented evidence to show it was entitled to the credits and nothing in the record suggests the administrative hearing made legal errors. Affirmed.
Court: New Mexico Court of Appeals, Judge: Baca, Filed On: May 16, 2023, Case #: A-1-CA-38779, Categories: administrative Law, tax, Business Practices
J. Palafox finds a lower court ruled correctly in granting summary judgment to the city of El Paso in a property ownership and tax dispute with 32 citizens sued by the city. Those property owners argued the city failed to give proper notice of alleged delinquent taxes or appraised property values, among other issues, but those property owners were required by the tax code to seek administrative review of alleged lack of proper notice, which they did not do. Affirmed.
Court: Texas Courts of Appeals, Judge: Palafox, Filed On: May 9, 2023, Case #: 08-22-00061-CV, Categories: administrative Law, Government, tax