19 results for 'cat:"Tax" AND cat:"Contract"'.
J. Davis finds for the U.S. in claims challenging the finding that the general services administration overpaid a company for real estate tax increases for six years because the company failed to establish grounds to sue for damages related to the overpayment.
Court: Court of Federal Claims, Judge: Davis, Filed On: April 16, 2024, Case #: 20-116C, Categories: tax, contract
J. Molaison finds that the school board properly awarded a “Sales Tax Collection Services/Hotel Motel Tax Collection Services” contract to a third party and not the plaintiff accounting firm. In this case, the school board was required to comply with the parameters set by "Request For Qualification" process, and the service contract at issue is not subject to the public bid laws. Further, all of the applicants were specifically advised in
advance that there would be no reimbursement for the costs of preparing a proposal. Affirmed.
Court: Louisiana Court Of Appeal, Judge: Molaison, Filed On: April 3, 2024, Case #: 23-CA-397, Categories: tax, contract
J. Southwick finds the district court properly granted summary judgment to the attorney. The attorney and partner formed a "gentleman's" venture to form a business for making settlement-secured medical loans to litigants, but the partner was not listed on any formational document. After some time of a 50/50 profit-sharing arrangement, the partner sought financial information, but was told that he held an economic benefit only interest, and that the business was owned by a trust. Though the parties made a profit-sharing agreement, tax documentation shows a possible change in payments from profit-sharing to services rendered. The statute of frauds applies to the unenforceable oral agreement. Affirmed.
Court: 5th Circuit, Judge: Southwick , Filed On: March 5, 2024, Case #: 23-50297, Categories: Fraud, tax, contract
J. Jackson grants the business owners' motion to dismiss a trade secrets dispute. The business owner and the income tax preparation service entered into an agreement in which the business owners would operate two locations. After the agreement ended, the income tax service accused the business owners of violating their contract by using confidential trade secrets to lure customers from the franchise to the new income tax service business they had started. The income tax service failed to identify a specific trade secret the new business used to steal their customers.
Court: USDC Eastern District of Virginia, Judge: Jackson, Filed On: March 1, 2024, Case #: 2:23cv355, NOS: Defend Trade Secrets Act of 2016 (DTSA) - Property Rights, Categories: Trade Secrets, tax, contract
J. Hartz finds that the lower court improperly granted summary judgment to Love's, a gas station and travel stop company, in its contract dispute with a company that helps other businesses with economic development incentives. The dispute stems from a tax assessment on a diesel facility project Love's requested help with, an assessment which the other company claims entitles it to a fee under the parties' agreement. Love's disputes the fee and the lower court sided them with on their contract claim, but there remain questions on the record that preclude summary judgment. It is still unclear if the tax assessment for the project was the product of efforts from the other company or if the assessment was simply the result of an assessor's interpretation of local tax law. Reversed in part.
Court: 10th Circuit, Judge: Hartz, Filed On: January 17, 2024, Case #: 22-6170, Categories: tax, contract
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J. Hanisee finds the lower court properly found for the state tax department and denied the used car dealership's request for refunds of various excise taxes on vehicles that were returned by the buyers. Although New Mexico's gross receipts tax includes an exemption for returns, the excise tax on used vehicles is an entirely separate statute and does not include a return exemption; therefore, the initial sales of the vehicles were final and binding. Affirmed.
Court: New Mexico Court of Appeals, Judge: Hanisee, Filed On: January 10, 2024, Case #: A-1-CA-39739, Categories: tax, Vehicle, contract
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. Mitchell finds the trial court properly ruled that a man should not receive additional profits after being sued to give back the land he bought from a tax sale to the original owners, as he already received compensation and could not show evidence that he was entitled to "mesne profits." Affirmed.
Court: Alabama Supreme Court, Judge: Mitchell, Filed On: December 8, 2023, Case #: SC-2023-0495, Categories: Property, tax, contract
J. Higginbotham finds the district court properly upheld the chemical refinery facility builder's research tax deficiency resulting from its claim for a technology research tax credit. The builder contracted away all rights to its work product and it was not paid specifically for doing research. Affirmed.
Court: 5th Circuit, Judge: Higginbotham , Filed On: November 13, 2023, Case #: 22-30764, Categories: tax, contract, Technology
[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
Per curiam, the Connecticut Court of Appeals finds the trial court's thorough and well-reasoned opinion resolved all issues of law and fact stemming from the gasoline distributor's failure to include a federal tax credit on orders made by the buyer; therefore, this court will not review the case.
Court: Connecticut Court Of Appeals, Judge: Per curiam, Filed On: October 27, 2023, Case #: AC45118, Categories: tax, contract
J. Walker denies the company that franchises tax return preparation businesses' motion for an injunction prohibiting a former franchisee from operating a tax business within 25 miles of the company's franchises. The company alleges that since the former franchisee terminated the franchise agreement the former franchisee has yet to return the list of clients and other valuable information to the company. The company failed to show that it would suffer irreparable harm absent the injunction.
Court: USDC Eastern District of Virginia, Judge: Walker, Filed On: September 27, 2023, Case #: 2:22cv383, NOS: Franchise - Contract, Categories: tax, contract, Injunction
J. Moll finds the trial court properly granted the seller's motion for summary judgment on the buyer's counterclaim for breach of contract. The asset purchase agreement between the parties clearly removed any liability from the seller regarding unemployment tax assessments, whether they were made before or after the buyer became successor owner of the business. However, the trial court erroneously admitted several checks mailed by the buyer after it was sued because the memo line on one check, which read "CCICW Settlement," was clearly an attempt by the buyer to settle the dispute and, therefore, could not be used as proof the seller failed to mitigate its damages. Therefore, the case will be remanded to determine the amount of interest owed to the seller. Affirmed in part.
Court: Connecticut Court Of Appeals, Judge: Moll, Filed On: August 31, 2023, Case #: AC44975, Categories: tax, Damages, contract
J. Mitchell finds that the lower court properly ruled when denying an property owner’s motion to vacate a decision that would result in her losing possession of land she had purchased from a company, who originally bought the land from a tax sale, as the county had failed to give proper notice of the tax sale to the original land owner. Affirmed.
Court: Alabama Supreme Court, Judge: Mitchell, Filed On: August 25, 2023, Case #: SC-2022-1034, Categories: Property, tax, contract
J. Kelley dismisses billed individuals’ motion to have their counterclaims reconsidered after they were dismissed initially, because they argue that a company tried to force them to pay sales taxes. However, the company repeatedly sending invoices including a sales tax is not the same thing as demanding they pay a sales tax.
Court: USDC Massachusetts, Judge: Kelley, Filed On: July 7, 2023, Case #: 1:20cv11402, NOS: Other Contract - Contract, Categories: tax, contract
J. Falk finds a lower court improperly ruled in favor of revenue and customs on a bank's challenge of corporation tax treatments. The revenue and customs authority argued that the bank was not entitled to collect corporate royalty payments after it acquired an oil and gas corporation. However, the bank presented sufficient evidence court that it was entitled to royalty payments because the acquisition between the parties was not a separate "ring fence" oil- related activity.
Court: Her Majesty's Court of Appeal, Judge: Falk, Filed On: June 22, 2023, Case #: CA-2022-812, Categories: tax, Banking / Lending, contract
J. Immergut declines to dismiss the company member's claim that the public accountant falsified the company member's tax records, causing years of audits. The company member sufficiently supports his breach of contract claim because he alleges the existence of four relevant tax preparation services contracts between himself and the public accountant, the relevant contract terms and the alleged breach.
Court: USDC Oregon, Judge: Immergut, Filed On: June 22, 2023, Case #: 3:22cv1322, NOS: Other Contract - Contract, Categories: tax, contract
J. Aenlle-Rocha finds in favor of the Japanese trustee for the American trustee's claim that the former advised the latter to sell Omniture to Adobe in December 2013, triggering a potential tax liability that would mitigate the Japanese trustee's own tax liability if TPP Capital Advisors (TPP) was the majority owner and the sale happened in Japan. The American trustee admitted that he and other trustees obtained ownership interests in TPP to create the tax avoidance strategy and the documents to defraud the Japanese National Tax Agency, which is illegal and against California public policy. Also, recordings clearly established that the Japanese trustee offered the American trustee and other trustees TPP ownership interest exchange for their assistance with the NTA audit.
Court: USDC Central District of California, Judge: Aenlle-Rocha, Filed On: June 20, 2023, Case #: 5:19cv1824, NOS: Other Contract - Contract, Categories: tax, Fiduciary Duty, contract