565 results for 'cat:"Tax"'.
J. Johnson, in this accelerated interlocutory appeal, finds the trial court properly denied USA Today's Texas Citizen’s Participation Act motion to dismiss the defamation claim. The tax service provider alleges that a USA Today story falsely accused him of unlawful business practices in efforts to secure tax savings for clients. Record evidence creates a genuine fact issue on whether USA Today accurately reported whether the FBI was investigating the service provider. Affirmed.
Court: Texas Courts of Appeals, Judge: Johnson, Filed On: May 2, 2024, Case #: 09-22-00432-CV, Categories: tax, Defamation, Business Practices
J. Easterbrook finds that the tax court properly found for the IRS in a dispute over a couple's claim for a research expense tax credit. There is no support for the couple's claim that the husband's salary and bonus as president of the wife's firm were research expenses, as there are no written records of how he spent his time. Affirmed.
Court: 7th Circuit, Judge: Easterbrook, Filed On: April 30, 2024, Case #: 23-2681, Categories: 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
J. Danner finds that the trial court properly rejected a challenge to a city's plan to issue and sell bonds to fund its pension liabilities. The city's charter creates an obligation to provide city employees with pensions, this contractual commitment must be managed in an actuarially sound manner and the unfunded liability for future pension payments is a current debt that has already been incurred. The plan does not trigger constitutional debt limits requiring voter approval, as it will not cause indebtedness that exceeds revenue in any given year. Affirmed.
Court: California Courts Of Appeal, Judge: Danner, Filed On: April 29, 2024, Case #: H050889, Categories: Constitution, Pensions, tax
J. Lauber finds for the commissioner of internal revenue in collections due process claims concerning a tax deficiency because material facts do not remain in dispute, and the settlement officer did not abuse his discretion by sustaining the levy.
Court: U.S. Tax Court, Judge: Lauber, Filed On: April 29, 2024, Case #: 2024-53, Categories: tax
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J. Diaz finds that the lower court properly found that a wireless company in the business of selling pre-paid airtime from cellular networks is subjected to a city's utility tax. Precedent from the Supreme Court, the legislature's intent when crafting the utility tax, and a plain reading of the tax code all point to the wireless company's services falling under the umbrella of the utility tax. Affirmed.
Court: Washington Court Of Appeals, Judge: Diaz, Filed On: April 29, 2024, Case #: 85094-6-I, Categories: tax
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. Murphy finds that the lower court properly denied a preliminary injunction request from a group looking to challenge a new Colorado law that requires certain language disclosures for ballot measures that contain a tax-related change. The group says that the mandated language in the ballot titles is unconstitutionally compelling its political speech, but they are not likely to succeed on the merits of their claims. The law governing the titles for the ballot measures falls under government speech that is not intended to represent any expressions or feelings from the ballot's proponents, leaving it protected under the law. Affirmed.
Court: 10th Circuit, Judge: Murphy, Filed On: April 26, 2024, Case #: 23-1282, Categories: Constitution, tax, Injunction
Per curiam, the court of appeals denies the inmate's petition for a writ of mandamus seeking to compel the trial court to provide file-stamped copies of documents involving tax sale proceeds for which he is an heir. He fails to explain why not having file-stamped documents, or a response from the clerk acknowledging their filing, prevents him from proceeding to a disposition of his motion for release of the proceeds.
Court: Texas Courts of Appeals, Judge: Per curiam, Filed On: April 25, 2024, Case #: 09-23-00335-CV, Categories: tax, Wills / Probate, Prisoners' Rights
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. Weiler finds for a company in tax liability claims for lack of evidence of civil fraud and because the partnership was entitled to a charitable contribution deduction for donating a conservation easement.
Court: U.S. Tax Court, Judge: Weiler, Filed On: April 25, 2024, Case #: 2024-52, Categories: Property, tax
Vice Chancellor Zurn declines to dismiss certain claims associated with $344 million paid to the founders of a partnership and other insiders for the loss of tax benefits in the partnership's conversion to a corporation because safe harbors in the partnership agreement are available, and the shareholder successfully pleads that defendants lacked leverage to extract payment for such.
Court: Delaware Chancery Court, Judge: Zurn, Filed On: April 24, 2024, Case #: 2022-0664-MTZ, Categories: Corporations, tax, Partnerships
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. Pirtle finds the Nebraska Tax Equalization and Review Commission properly reversed the board's decision upholding its assessed value of the grocery store. Kroger appealed the board's assessed value of roughly $4.5 million, providing expert testimony the property was more correctly valued at $2.5 million. The board presented little evidence as to how its computer-aided appraisal was utilized, also insufficiently explaining market adjustments and specifics on figuring depreciation. The record is inadequate as to how the board’s valuation was determined compared to Kroger's well documented valuation. Affirmed.
Court: Nebraska Court Of Appeals, Judge: Pirtle , Filed On: April 23, 2024, Case #: A-23-268, Categories: Evidence, tax, Experts
J. Christopher finds that the trial court improperly sided with city officials in a dispute with taxpayers over the alleged underfunding of a drainage and street renewal fund. The officials "acted ultra vires by not making the proper allocations." Reversed.
Court: Texas Courts of Appeals, Judge: Christopher, Filed On: April 23, 2024, Case #: 14-23-00550-CV, Categories: Government, tax
J. Gale finds for the commissioner in this tax liability dispute related to a corporate filing because the company improperly claimed a deduction in connection with distressed Brazilian trade receivables.
Court: U.S. Tax Court, Judge: Gale, Filed On: April 23, 2024, Case #: 2024-50, Categories: tax
J. Bishop finds the Nebraska Tax Equalization and Review Commission properly reversed the board's acceptance of the county assessor’s recommended valuation for a hotel property. The owner presented expert testimony using a sales comparison approach, as well as actual income and expenses from the property and comparable properties to calculate a typical market average. The expert's $660,000 appraisal was clear and convincing evidence the board’s appraisal of $1.5 million was arbitrary or unreasonable. Affirmed.
Court: Nebraska Court Of Appeals, Judge: Bishop , Filed On: April 23, 2024, Case #: A-23-661, Categories: Evidence, tax
[Consolidated.] J. Recketenwald finds the lower tax court properly granted summary judgment to Maui County in a challenge by timeshare managers who say the county unfairly taxed timeshare visitors by creating a tax classification separate from existing hotel taxes. The creation of a timeshare tax classification is constitutional because it acts as a real property tax and does not actually tax individual timeshare unit users. “The Time Share classification and its rate act as a tax on real property based on the assessed property value, whereas the (transient accommodation tax) is a tax assessed on individual visitors and the value of their stay.” Affirmed.
Court: Hawai'i Supreme Court, Judge: Recketenwald, Filed On: April 23, 2024, Case #: SCAP-22-587, Categories: Government, Property, tax
J. Walker upholds the tax court's finding for the IRS on a Swiss couple's challenge to $500,000 in penalties assessed after they had voluntarily amended their tax returns to include millions in a Swiss bank account they had not previously disclosed. Contrary to the couple's argument, the corrected returns do not protect them from penalties and the assessments were not untimely. Affirmed.
Court: DC Circuit, Judge: Walker, Filed On: April 23, 2024, Case #: 22-1308 , Categories: Administrative Law, tax
[Consolidated.] J. Cannataro finds that the tax appeals tribunal properly denied corporate tax deductions to Walt Disney and IBM based on their foreign affiliates' royalty payments on licensed intellectual property. For a decade, New York allowed companies that paid franchise taxes to deduct income received as royalty payments if the affiliates already paid a state tax on the same income, as long as companies included the royalty payments when calculating their own taxable income. However, the affiliates operate overseas and thus are not subject to that provision, and royalty deductions do not apply. Affirmed.
Court: New York Court Of Appeals, Judge: Cannataro, Filed On: April 23, 2024, Case #: 34, Categories: Corporations, Commerce, tax
J. Kafker upholds a city board’s decision to uphold a tax assessment of a media company using city signs for its advertisements, which it pays the city to do. The signs are not exempt from taxation because they constitute a for-profit use of the Massachusetts Bay Transit Authority’s property in connection with a business. Affirmed.
Court: Massachusetts Supreme Court, Judge: Kafker, Filed On: April 22, 2024, Case #: SJC-13489, Categories: Municipal Law, tax, Business Practices
[Consolidated.] J. Goeke finds for the commissioner of internal revenue in this tax deficiency dispute because the taxpayers failed to pay proper self-employment tax and failed to report all income.
Court: U.S. Tax Court, Judge: Goeke, Filed On: April 22, 2024, Case #: 2024-49, Categories: tax
J. Borghesan finds the superior court properly ruled that even though the State wrongly determined certain property was not taxable, the State cannot now assess taxes on this property if more than three years have passed since the taxpayer filed its tax return. The city's interpretation “would greatly undermine the core purpose of the statutory limitations period: to protect potential taxpayers from the uncertainty of perpetual tax liability.” Affirmed.
Court: Alaska Supreme Court, Judge: Borghesan, Filed On: April 19, 2024, Case #: S-18351, Categories: tax
[Amended.] J. Hagen modifies a previously published opinion to hold that the Aircraft Valuation Law's valuation method does unconstitutionally intrude on the county's assessment authority. A county failed to show that state taxing authorities unconstitutionally applied the statute in taxing aircraft owned by Delta Air Lines. The state used a unitary approach to determine the property value of the aircraft and the county did not present evidence that the method was inadequate or that it violated the fair market value provision of the state constitution. Affirmed.
Court: Utah Supreme Court, Judge: Hagen, Filed On: April 18, 2024, Case #: 20210938, Categories: Property, tax
J. Williams finds that the lower court improperly granted summary judgment to the appraisal district in this dispute over ad valorem taxes. The case concerns how certain "mobile sand silo systems should be classified for taxation purposes." The court concludes that the silos should be "reinstated in a heavy equipment account." Reversed.
Court: Texas Courts of Appeals, Judge: Williams, Filed On: April 18, 2024, Case #: 11-22-00206-CV, Categories: Property, tax
J. Stiglich finds the district court properly found for the property owner who claims his use of his property was denied. Before either property owners in this dispute acquired their land, a wall had been erected between the properties that did not follow the property line. The owner sought to have the wall removed, and the other owner filed a complaint for a prescriptive easement or adverse possession. Adverse possession could not be established, as the other owner did not pay the property taxes on the disputed property. A prescriptive easement would result in the owner's complete exclusion from the property. Affirmed.
Court: Nevada Supreme Court, Judge: Stiglich , Filed On: April 18, 2024, Case #: 85305, Categories: Property, tax
[Consolidated.] J. Urda finds for the commissioner of internal revenue in this tax liability dispute because the taxpayers failed to demonstrate they suffered theft in relation to a fraudulent stock purchase or a deduction-eligible loss.
Court: U.S. Tax Court, Judge: Urda, Filed On: April 18, 2024, Case #: 2024-47, Categories: tax
J. Jones finds for the commissioner of internal revenue in collection due process claims concerning tax liability because the settlement officers did not commit an abuse of discretion.
Court: U.S. Tax Court, Judge: Jones, Filed On: April 17, 2024, Case #: 2024-46, Categories: tax