78 results for 'cat:"Civil Procedure" AND cat:"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
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J. Lauber finds for the commissioner of internal revenue in collection due process claims concerning unpaid taxes because the taxpayer failed to timely file the petition for judgment on the pleadings.
Court: U.S. Tax Court, Judge: Lauber, Filed On: April 8, 2024, Case #: 2024-40, Categories: civil Procedure, tax
[Consolidated.] J. Greaves finds for the commissioner of internal revenue in this tax liability dispute since the IRS complied with all requirements in assessing penalties and fees in the notice of deficiency.
Court: U.S. Tax Court, Judge: Greaves, Filed On: April 4, 2024, Case #: 2024-38, Categories: civil Procedure, tax
J. Marshall finds that the commissioner of internal revenue should be denied dismissal of a petition challenging tax liability because plaintiff filed the petition within the automatic 60-day extension granted due to a federally declared disaster.
Court: U.S. Tax Court, Judge: Marshall, Filed On: April 2, 2024, Case #: 162TC7, Categories: civil Procedure, tax
J. Graham finds the circuit court properly dismissed a lawsuit from the cheese company and associated entities challenging the state agency's tax assessments of their properties because they did not properly serve the lawsuit to the agency. The record shows the company and entities failed to strictly adhere to process service requirements under state law, in part because the individual tasked with personally serving the agency handed the documents to a security guard and tax specialist at the agency's office, not "an official" with the agency, the day before the documents were due under statutes without clearly noting she was serving legal papers. Affirmed.
Court: Wisconsin Court of Appeals, Judge: Graham, Filed On: February 29, 2024, Case #: 2023AP000583, Categories: civil Procedure, tax
J. Aarons finds that the lower court properly declined to vacate default judgment of foreclosure for back property taxes. The property owner contends he did not receive notice since a similar action had been withdrawn, but no new petition was required to reinstate foreclosure. Meanwhile, the appeal was not mooted by the county's sale of one of the parcels to a third party. Affirmed in part.
Court: New York Appellate Divisions, Judge: Aarons, Filed On: February 29, 2024, Case #: 535873, Categories: civil Procedure, tax, Foreclosure
J. Gobeil finds that the trial court properly rejected the board's motion to dismiss the taxpayer's appeal of a property valuation decision. The taxpayer's appeal was timely. The 30-day deadline is calculated from the date the taxpayer receives the decision in the mail, not the date when it is sent by the board. Affirmed.
Court: Georgia Court of Appeals, Judge: Gobeil, Filed On: February 16, 2024, Case #: A23A1530, Categories: civil Procedure, tax
J. Alvord finds the trial court erroneously dismissed the company's tax assessment appeal as untimely. Although it was not received by the town's assessment office until two days after the February 20 deadline, the appeal was mailed on February 18 and arrived late only because of a holiday, which cannot be used as a filing deadline. Reversed.
Court: Connecticut Court Of Appeals, Judge: Alvord, Filed On: January 11, 2024, Case #: AC45863, Categories: civil Procedure, tax
[Consolidated.] J. Morrison finds for the commissioner of internal revenue in tax liability claims involving an LLC and its members since the parties failed to demonstrate a reasonable cause for failing to timely file an income tax return.
Court: U.S. Tax Court, Judge: Morrison, Filed On: January 8, 2024, Case #: 2024-3, Categories: civil Procedure, tax
[Consolidated.] J. Northcutt finds that the circuit court properly ruled for the property appraiser in claims seeking ad valorem tax exemptions for property the port authority leases to a marine repair company. Joining both parties to the suit was appropriate since they both held an interest in the exemption issue. Affirmed.
Court: Florida Courts Of Appeal, Judge: Northcutt, Filed On: December 29, 2023, Case #: 2D20-2605, Categories: civil Procedure, Property, tax
J. Leyden rules in part for the commissioner of internal revenue in tax liability claims. The taxpayer is entitled to certain business related deductions, but he is liable for penalties related to untimely filings.
Court: U.S. Tax Court, Judge: Leyden, Filed On: December 18, 2023, Case #: 2023-35, Categories: civil Procedure, tax
Vice Chancellor Will grants declaratory relief to the buyer of a food company concerning a dispute over an accountant's review of a post-closing tax dispute because the sale contract stipulates that the accountant's review should resolve only the seller's initial protest notice, not notice of subsequent protest.
Court: Delaware Chancery Court, Judge: Mitchell, Filed On: December 11, 2023, Case #: 2023-0614-LWW, Categories: civil Procedure, tax, Contract
J. Kerrigan finds for the commissioner of internal revenue in claims seeking to collect on a tax deficiency because the settlement officer did not abuse his discretion in verifying that the notification had been properly mailed and by making a payment demand.
Court: U.S. Tax Court, Judge: Kerrigan, Filed On: November 30, 2023, Case #: 2023-145, Categories: civil Procedure, tax