2005 Tax Law Case Summaries
[06/23]
Orum v. Comm'r of Internal Revenue
In litigation concerning unpaid tax liabilities,
defendant-Commissioner did not abuse his discretion in concluding
that the IRS was entitled to levy on the plaintiffs' liquid assets
and real property.
[06/22]
Cinema 84 v. Comm'r of Internal Revenue
Dismissal of plaintiff's partnership-level suit is
affirmed over his claim that the Tax Court failed to appoint a tax
matters partner to represent the partnership, which deprived him of
due process.
[06/21]
US v. Crestmark Bank
The
United States, as an involuntary creditor of delinquent taxpayers,
is entitled to special priority over voluntary creditors.
[06/13]
Gandy Nursery, Inc. v. US
The district court did not make the findings
necessary to support its determination that the Government
recklessly or intentionally filed tax liens against plaintiff in
disregard of the relevant code of provisions and regulations.
[06/13]
Grable & Sons Metal Prod. v. Darue
Engineering
Federal district courts have
jurisdiction to try claims of title to land obtained at a federal
tax sale where the national interest in providing a federal forum
for federal tax litigation is sufficiently substantial to support
the exercise of federal question jurisdiction.
[06/10]
PSI Energy, Inc. v. US
A
tax on the users of enriched uranium for generation of nuclear power
was improperly levied on plaintiff since it neither used enriched
uranium nor produced nuclear power.
[06/09]
Densieski v. NY State Bd. of Real Prop.
Serv.
A town that is part of a school
district does not have the capacity to contest the segment special
equalization rate set by the State Board of Real Property Services
for another municipality in the same school district.
[06/07]
Matter of Nat'l Gypsum Co. v. Assessor of Town of
Tonawanda
The notice of petition in a
tax certiorari proceeding was not jurisdictionally defective even
though plaintiff included a return date that was later changed by
court personnel.
[06/07]
Tax Analysts v. IRS
In a
suit under the Freedom of Information Act to obtain documents of a
tax-exempt organization, defendant has met its burden to demonstrate
that each of the documents is exempt from disclosure under I.R.C.
section 6104.
[06/02]
Living Care Alternatives v. IRS
The Internal Revenue Service's Appeals Office
properly allowed tax liens and levies on plaintiff-nursing home's
property for unpaid employment taxes.
[06/01]
Harrigill v. US
Summary
judgment in favor of plaintiff's claim for a tax refund is vacated
where she made no payment within the applicable look-back period and
is consequently barred from recovery.
[05/31]
Borders Online v. State Bd. of
Equalization
Borders online, which
allows merchandise purchased on its website to be returned to any
Borders book store, is required to collect and remit a use tax from
its California customers since it has a sufficient presence in the
state to justify the imposition of the tax collection burden.
[05/31]
Zimmerman v. Cambridge Credit Counseling
Corp.
To be excluded from section 1679
of the Credit Repair Organizations Act, which creates a cause of
action for consumers harmed by credit repair organizations, the
organization must actually operate as a nonprofit organization and
be exempt from taxation under section 501(c)(3).
[05/27]
Matagorda County Appraisal Dist. v. Coastal Liquids
Partners
Salt dome caverns created to
store liquid hydrocarbons may be appraised and taxed separately from
the surface land above them.
[05/27]
Maxwell v. Snow
Dismissal
of plaintiffs' claims for tax return information is affirmed where
plaintiffs' requests had not complied with Freedom of Information
Act requirements.
[05/25]
Estate of Abraham v. Comm'r of Internal
Revenue
Plaintiff's challenge to the an
IRS determination of a tax deficiency is dismissed over its claim
that the Tax Court erred in determining that 100% of the family
limited partnerships were includable in the gross estate.
[05/24]
Kikalos v. US
In a suit for
a refund of federal income taxes, judgment in favor of the
government is reversed where the district judge improperly
instructed the jury and excluded evidence.
[05/19]
Crescent Miami Ctr. v. Fla. Dep't of
Revenue
The transfer of property from a
grantor to its wholly owned grantee, absent any exchange of value,
is not subject to the documentary stamp tax in section 201.02(1),
Florida Statutes.
[05/12]
Narragansett Indian Tribe v. State of Rhode
Island
The State violated
plaintiff-Indian Tribe's sovereign rights when it enforced the
criminal provisions of its cigarette tax laws by executing a search
warrant against the Tribal government's Smoke Shop.
[05/11]
Auerbach v. Assessment Appeals Bd.
In a dispute concerning the transfer of commercial
real property subject to a lease, pursuant to Revenue and Taxation
Code section 61(c), the change in ownership transfers both the land
and the improvements since both are subject to the lease.
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