7 results for 'cat:"Tax" AND cat:"Agency"'.
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
J. Neubauer finds the circuit court properly reversed the tax appeals commission's conclusion that the cheese manufacturer's equipment, machinery and tools were exempt from taxation. The equipment, machinery and tools in question were correctly found to be "manufacturing property" as outlined in Wisconsin statutes properly determined to be ambiguous and, considering the statutes in conjunction with the relevant legislative history, the equipment, machinery and tools must be assessed for taxation. Affirmed.
Court: Wisconsin Court of Appeals, Judge: Neubauer, Filed On: March 20, 2024, Case #: 2022AP001909, Categories: tax, agency
J. Underhill finds a lower court properly dismissed a parent's motion to continue obtaining child tax credit on behalf of his disabled son. The parent argued that he was entitled to backdated relief. However, the tax authority sufficiently showed in court that his son is now 20, which disqualifies him for retrospective benefits. Affirmed.
Court: Her Majesty's Court of Appeal, Judge: Underhill, Filed On: March 1, 2024, Case #: CA-2023-313, Categories: tax, agency
[Consolidated.] J. Greene finds that the Board of Tax Appeals properly denied the Louisiana Department of Revenue's exception of no right of action on a department store's claim that it overpaid taxes to the Department on sales tax amounts on "bad debt" unpaid credit card accounts. In this case, the department store "paid" the tax on the bad debt to the Department of Revenue. However, the department store does not meet all requirements for a refund claim under the Bad Debt Refund Statute and Bad Debt Refund Regulation because the unpaid account balances were due to the bank, not to the department store. Affirmed in part.
Court: Louisiana Court Of Appeal, Judge: Greene, Filed On: November 3, 2023, Case #: 2023 CA 0184, Categories: tax, agency, Contract
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J. Heytens finds the lower court improperly granted the government's motion to dismiss a suit seeking a refund for 2013 taxes after the taxpayer accidentally overpaid. The taxpayer plausibly alleges that his claim for a refund on his 2013 taxes was physically delivered to the IRS before the statutory deadline. Reversed.
Court: 4th Circuit, Judge: Heytens, Filed On: May 26, 2023, Case #: 22-1537, Categories: Government, tax, agency
J. Feuer finds the trial court properly upheld the valuation of a shopping center in this property tax refund action, sustaining the demurrer filed by the county, and denying the owner’s motion for summary judgment. Although the owner was not able to cross-examine the appraiser who had passed away, they had an opportunity to examine the appraiser testifying on his behalf. Absent a constitutional right, a cited precedential case does not authorize reversal of an administrative decision where the petitioner was provided the evidence relied on by the agency and was able to examine a knowledgeable representative. Affirmed.
Court: California Courts Of Appeal, Judge: Feuer, Filed On: May 23, 2023, Case #: B315898, Categories: Property, tax, agency