21 results for 'cat:"Tax" AND cat:"Jurisdiction"'.
On rehearing, J. Easterbrook finds that the bankruptcy court improperly found that it had jurisdiction to determine the amount of a debtor's tax obligations, when the debtor is unlikely to pay them. The bankruptcy court has jurisdiction only if the tax dispute is "related to" the payment of debtor's other debts, which must be determined at the outset of the dispute not after the bankruptcy court has already resolved other creditors' claims. On remand, the court must consider whether a decision could have affected the allocation of assets among creditors on the date the debtors asked the court to determine their tax liabilities. Vacated.
Court: 7th Circuit, Judge: Easterbrook, Filed On: April 29, 2024, Case #: 16-3244, Categories: tax, jurisdiction
J. Wilson finds that the trial court properly granted the appraisal district's plea to the jurisdiction and dismissed the property owner's claims in a tax protest case involving removal of an exemption. The exclusive remedies for the owner's claims "are the procedures prescribed by the Property Tax Code." Affirmed in part.
Court: Texas Courts of Appeals, Judge: Wilson, Filed On: April 25, 2024, Case #: 14-22-00557-CV, Categories: Property, tax, jurisdiction
J. Partida-Kipness finds that the lower court properly granted the appellees' pleas to the jurisdiction in this suit involving the appellant's property taxes and allegations that his payments were not properly applied against a judgment. The pro se appellant fails to adequately brief his issues, and the court additionally finds that the appellees were "entitled to dismissal" based on governmental immunity. Affirmed.
Court: Texas Courts of Appeals, Judge: Partida-Kipness, Filed On: April 24, 2024, Case #: 05-23-00224-CV, Categories: tax, Fiduciary Duty, jurisdiction
J. Webb finds the circuit court properly dismissed taxpayers' illegal exaction class action alleging constitutional violations involving tax assessment definitions as applied to disabled people and senior citizens. The taxpayers did not exhaust administrative remedies and the court properly dismissed the complaint for lack of subject matter jurisdiction. Affirmed.
Court: Arkansas Supreme Court, Judge: Webb , Filed On: March 28, 2024, Case #: CV-23-326, Categories: tax, jurisdiction, Class Action
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Per curiam, the circuit grants the commissioner of internal revenue dismissal of an appeal from a finding that defendant untimely requested reconsideration of a notice on back taxes. According to the plain language of the governing statute, appellate jurisdiction is lacking on "small tax" cases when the owed amount is less than $50,000.
Court: 2nd Circuit, Judge: Per curiam, Filed On: March 13, 2024, Case #: 23-1296, Categories: tax, jurisdiction
J. Kennelly grants the government’s motion to dismiss a business services company’s complaint to recover overpaid income taxes. The company claims that, due to an accounting error it discovered in 2019, it overpaid its 2015 income tax by over $1.1 million. After several years of unsuccessfully trying to file amended tax returns with the IRS, it sued the government in March 2023. The court, however, finds it lacks jurisdiction over the suit.
Court: USDC Northern District of Illinois, Judge: Kennelly, Filed On: February 7, 2024, Case #: 1:23cv1482, NOS: Insurance - Contract, Categories: Government, tax, jurisdiction
J. Hyman finds that the lower court improperly found that the Illinois Department of Revenue has exclusive jurisdiction over the village's claims seeking reimbursement of over $1 million of sales tax revenue that the Department improperly sent to a neighboring city. A trial court has jurisdiction in straightforward sales tax disputes that do not require agency expertise. Reversed.
Court: Illinois Appellate Court, Judge: Hyman, Filed On: January 12, 2024, Case #: 221729, Categories: tax, jurisdiction
J. Rivas-Molloy finds that the lower court properly granted a county appraisal district’s plea to the jurisdiction in this property tax matter in which a property owner protested the 2019 appraised value of its property, which was denied by the Harris County Appraisal Review Board (HCARB). The property owner seeks to have HCARB reissue orders to essentially extend the deadline for it to protest, which is outside the scope of its authority. Affirmed.
Court: Texas Courts of Appeals, Judge: Rivas-Molloy, Filed On: December 28, 2023, Case #: 01-21-00306-CV, Categories: Real Estate, tax, jurisdiction
J. Hassan finds that the trial court properly ruled in favor of the county in a property owner's bill of review petition that sought to set aside a final judgment for delinquent taxes. The owner failed to challenge the issue of mootness raised in the county's plea to the jurisdiction. Affirmed.
Court: Texas Courts of Appeals, Judge: Hassan, Filed On: December 12, 2023, Case #: 14-23-00008-CV, Categories: Property, tax, jurisdiction
J. Conrad dismisses without prejudice, for lack of subject matter jurisdiction, a hospice company’s challenge to the denial of its tax refund and its right to challenge taxpayer status concerning the Federal Unemployment Tax Act. Hope Hospice does not allege the refunds were accompanied by an indication in the amended complaint that they were issued in response to the communications and allege the refunds were attributable. They also failed to request jurisdictional discovery in the responsive briefing.
Court: USDC Northern District of Alabama , Judge: Cornelius, Filed On: December 1, 2023, Case #: 2:22cv1365, NOS: Taxes (U.S. Plaintiff or Defendant) - Federal Tax Suits, Categories: tax, jurisdiction, Discovery
J. Connors finds that the lower court properly determined that the county commissioners have jurisdiction over an appeal of a certain abatement decision. The county commissioners have concurrent jurisdiction with the State Board of Property Tax Review "to hear an appeal of a municipality's denial of a tax abatement application" under the circumstances presented. Affirmed.
Court: Maine Supreme Court, Judge: Connors, Filed On: November 9, 2023, Case #: 2023ME69, Categories: tax, jurisdiction
Per curiam, the appellate court conditionally grants USA Today’s mandamus petition to enforce a mandatory venue provision after the trial court denied its motion to transfer to Dallas County, where the tax services company filing this defamation suit maintains its principal office. When an LLC sues for defamation, the county in which it resided at the time of the accrual of the cause of action is the county where it maintains its principal office. The tax servicer did not file suit in Dallas County.
Court: Texas Courts of Appeals, Judge: Per curiam, Filed On: October 19, 2023, Case #: 09-23-00140-CV, Categories: tax, Defamation, jurisdiction
Per curiam, the Fifth Circuit finds the district court improperly dismissed claims brought by the owners of properties along Lake Austin as barred from federal jurisdiction by the Tax Injunction Act. The property owners say that their properties lie within the city’s limited-purpose jurisdiction and that an ordinance declaring them as within the city’s full jurisdiction is an illegal annexation attempt. The Act bars district courts from enjoining tax assessment “where a ... remedy may be had in [state] courts.” Apart from the owner’s request for a declaration of invalidity of taxing boundaries and for a writ of mandamus instructing the assessor on jurisdiction, the owners do not ask the court to enjoin any tax collection via their due process, equal protection and takings claims. Affirmed in part. Reversed in part and remanded.
Court: 5th Circuit, Judge: Per curiam, Filed On: October 11, 2023, Case #: 22-50924, Categories: Property, tax, jurisdiction
J. Trotter finds that the lower court properly rendered a judgment against the pro se appellants for allegedly delinquent property taxes. On appeal, they challenge the lower court's jurisdiction over the tax matter. However, their standing arguments fail, and they fail to show "that service was never issued." Also, they did not apply for a tax exemption. Affirmed.
Court: Texas Courts of Appeals, Judge: Trotter, Filed On: August 3, 2023, Case #: 11-22-00198-CV, Categories: Real Estate, tax, jurisdiction
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. Stanfill finds that the lower court improperly reversed the tax assessor's decision to deny a local property tax exemption to a nonprofit organization. The lower court had jurisdiction over the case, but it erred in determining that the nonprofit organization is a "scientific institution." The record indicates that the organization is primarily educational, as opposed to scientific. Vacated.
Court: Maine Supreme Court, Judge: Stanfill, Filed On: May 30, 2023, Case #: 2023ME33, Categories: Civil Procedure, tax, jurisdiction