16 results for 'cat:"Tax" AND cat:"Due Process"'.
J. Fernandez finds the trial court erred in granting summary judgment to the clerk of court, tax collector and property purchaser in a lawsuit over the sale of the property owner's Miami condo at a tax deed sale. The owner's due process rights were violated by not being given notice of the tax deed sale where the purchaser bought the Miami condo, where the owner had not lived for years while mostly residing and receiving medical treatment at an apartment in New York City. The case is remanded for the trial court to grant summary judgment to the owner and cancel the tax deed sale. Reversed.
Court: Florida Courts Of Appeal, Judge: Fernandez, Filed On: May 15, 2024, Case #: 22-1033, Categories: Property, tax, due Process
J. Brennan finds that the lower court improperly dismissed an energy company's suit challenging an increase in the tax assessment for two properties on which it is developing a natural gas fueled power generation plant. The company was never sent notice of the proposed reassessment for one parcel, so it is excused of its failure to exhaust its administrative remedies. However, it was properly given its due process rights as to the second parcel. Reversed in part.
Court: Illinois Appellate Court, Judge: Brennan, Filed On: May 9, 2024, Case #: 220328, Categories: Property, tax, due Process
J. Lauber finds for the commissioner of internal revenue in collection due process claims concerning a tax deficiency because genuine issues do not remain in dispute, and the settlement officers did not commit an abuse of discretion.
Court: U.S. Tax Court, Judge: Lauber, Filed On: April 8, 2024, Case #: 2024-39, Categories: tax, due Process
J. Cassel finds the district court properly declared the land holdings company's tax deed void. The company purchased the tax certificate after the property owner failed to pay delinquent taxes. The owner filed suit after his attempt to redeem the property was denied, alleging a failure to comply with notice requirements, and seeking to quiet title in his name. The company failed to comply with notice requirements that “[p]ersonal or residence service” allows for certified mail service only in limited circumstances. Affirmed.
Court: Nebraska Supreme Court, Judge: Cassel , Filed On: April 5, 2024, Case #: S-23-360, Categories: Property, tax, due Process
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Per curiam, the Nebraska Supreme Court finds the district court properly affirmed the tax commissioner's ruling against the responsible officer. After a tax deficiency was assessed against the company, it filed a protest and petition for redetermination. The petition remained unresolved until the company ceased operations and a notice and demand for payment was issued to the responsible officer. Though the court does not condone the delay, no prejudice is demonstrated. Equitable relief does not absolve the responsible officer of liability. Affirmed.
Court: Nebraska Supreme Court, Judge: Per curiam, Filed On: March 15, 2024, Case #: S-23-060, Categories: tax, due Process
J. DeWine finds the temporary law during the Covid-19 pandemic that allowed municipalities to collect taxes from stay-at-home employees that did not live within their borders did not violate the due process clause. There was a rational basis for the law; specifically, the law allowed municipalities to stabilize their tax income during a period of rapid change to stay-at-home work that would otherwise have crippled their budgets. Affirmed.
Court: Ohio Supreme Court, Judge: DeWine, Filed On: February 14, 2024, Case #: 2024-Ohio-525, Categories: tax, due Process, Covid-19
J. Ashford finds for the commissioner of internal revenue in collection due process claims concerning a tax deficiency because the settlement officer did not commit an abuse of discretion.
Court: U.S. Tax Court, Judge: Ashford, Filed On: February 7, 2024, Case #: 2024-19, Categories: tax, due Process
J. Golemon finds the trial court properly denied the domestic partner's motion for a new trial in this dispute over an allegedly fraudulent 1099 issued to him by his family holdings land company, for which his partner worked. The land company temporarily wrote the partner's paychecks to the domestic partner after the partner lost his license, which the domestic partner cashed as a favor. Though the domestic partner claimed that he did not receive notice of the hearing on the motion to dismiss, multiple court staff had spoken with him about it. The trial court was free to disbelieve the assertions regarding notice. Affirmed.
Court: Texas Courts of Appeals, Judge: Golemon , Filed On: September 14, 2023, Case #: 09-22-00368-CV, Categories: Fraud, tax, due Process
J. Kovner dismisses a complaint brought against the New York City Department of Finance that alleges the department’s policy of canceling tax refund checks that have not been deposited within six months violates the takings and due process clauses. The litigant, who claims he is attempting to develop a business involving refund check recipients, lacks standing to assert his claims because he has not established a close relationship with those actually affected by the policy.
Court: USDC Eastern District of New York, Judge: Kovner, Filed On: September 6, 2023, Case #: 1:22cv2601, NOS: Other Civil Rights - Civil Rights, Categories: Constitution, tax, due Process
J. Weiler finds in favor of the commissioner in this collection due process action for a tax deficiency. The office of appeals did not abuse her discretion and the evidence supports the proposed levy.
Court: U.S. Tax Court, Judge: Weiler, Filed On: August 29, 2023, Case #: 2023-27, Categories: tax, due Process
J. Hood finds that the lower court improperly granted the township summary judgment after a company was denied a tax exemption for personal property because the township deprived the company of due process by failing to explain appeal document requirements. Reversed.
Court: Michigan Court of Appeals, Judge: Hood, Filed On: August 22, 2023, Case #: 361888, Categories: tax, due Process