Civil Procedure › Tax Law › Energy & Utilities Law

Commonwealth Court Addresses Additional IFTA Issues, Including Exclusion of Drilling Rigs

As we reported in earlier editions of PA Tax Law News, the Commonwealth Court issued two decisions last year upholding tax liabilities imposed on motor carriers that failed to comply with IFTA mileage and fuel documentation...more

PPL Corp. v. Commissioner of Internal Revenue

Brief For Southeastern Legal Foundation, Chamber of Commerce of the United States of America, CATO Institute, et al, As Amici...

PPL, an American energy company, bought one of many state-owned British utilities privatized in the 1980s. In 1997, PPL became subject to the U.K.’s new “windfall tax,” which was based in part on “profit-making value”— the...more

Tax Court of Canada Limits Shopping for Expert Witnesses: Aecon Construction Group Inc. v. The Queen

In his recent decision in Aecon Construction Group Inc. v. The Queen, Justice Angers of the Tax Court of Canada adopted a practical and sensible approach to the problem of an expert witness potentially being conflicted out of...more

Judge Reverses Own Decision to Extend the Texas Sales Tax Manufacturing Exemption to Include Oil and Gas Extraction Equipment

On April 11, 2012, Judge John Dietz issued a ruling from the bench in Southwest Royalties, Inc. v. Combs, Case D-1-GNU-09-004282 (Travis County 250th Dist. Ct.) to extend the Texas sales tax exemption for manufacturing...more

New York Tax Insights -- Volume 3, Issue 4, April 2012

In This Issue: Appellate Division Denies Deduction for Interest Income Received from Lower Tier Subsidiaries; Tribunal Upholds Denial of Investment Tax Credit Claimed by Utility; Tribunal Holds That Executive Officer Is...more

Gas Tax Advances, Statute Of Repose Comes Out of Repose

SSB3141, a bill that would increase Iowa’s gas tax by five cents per year in 2013 and 2014, took another tentative step forward this week when it was voted out of the Senate Transportation Committee. The bill would...more