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Tax Civil Procedure

Read need-to-know updates, commentary, and analysis on Tax issues written by leading professionals.

Texas Third Court of Appeals Overturns TCEQ Action and Confirms that Statutory Provisions Mean What They Say

by Locke Lord LLP on

On July 11, 2017, the Third Court of Appeals at Austin (Texas) issued a decision in Freestone Power Generation, LLC et al. v. Texas Commission on Environmental Quality, Cause Nos. 03-16-00693-CV et al. (“Freestone Power”),...more

Ruling Leaves Local Public Agencies Open to Legal Actions Asserting Wasteful Government Spending by Non Property Owners

by Best Best & Krieger LLP on

Cherrity Weatherford, who was a resident of the City of San Rafael in Marin County, rented (but did not own) property in the City. Although Weatherford’s vehicle was not impounded, she nonetheless took issue with the City’s...more

Property Tax & Valuation Topics: Summer 2017

by Pullman & Comley, LLC on

Declaratory Judgment Not the Correct Remedy - Danping Li sued the Town of Woodbury with regard to the assessments of three properties she owned in that community. One of the counts of her complaint seeking a declaratory...more

PA Supreme Court Limits School District Real Estate Tax Appeals

by Ballard Spahr LLP on

In a long-awaited decision on a hotly debated issue, the Pennsylvania Supreme Court has held that taxpayers whose apartment buildings were singled out for school district tax appeals have stated a valid claim that such...more

Beverage Tax Wars Continue as Parties Head Back to Court for a Preliminary Injunction Hearing on the Cook County, Illinois Tax

by McDermott Will & Emery on

A legal challenge to Cook County Illinois Sweetened Beverage Tax (Tax) heads back to circuit court today for a hearing on the plaintiffs’ motion for preliminary injunction. On June 30, Circuit Judge Daniel Kubasiak issued a...more

PA Supreme Court Prohibits Taxing Jurisdictions from Specifically Targeting Commercial Properties for Reverse Assessment Appeals

by Reed Smith on

In a landmark decision, the Pennsylvania Supreme Court reversed lower court decisions affirming the ability of taxing jurisdictions in Pennsylvania to solely target high-value commercial properties for “reverse” tax appeals....more

Alleged Overcharge of Sales Tax on Food Triggers Missouri Lawsuits

by Stinson Leonard Street on

Several putative class action lawsuits have recently been filed in the city of St. Louis alleging retailers have overcharged sales tax for certain food items. These suits seek refunds of payments made by consumers, punitive...more

Jersey City’s PLA Ordinance Found Preempted by NLRA and ERISA and Void Ab Initio

by Genova Burns LLC on

On June 15 U.S. District Court Judge Wigenton determined that Jersey City’s ordinance, in effect since 2007 and providing for tax abatements for real estate developers that sign Project Labor Agreements (PLAs) is preempted by...more

Favorable Guidance from the New Jersey Tax Court on the ‘Unreasonable’ Exception to the Related-Party Intangible Expense Add-back

by McDermott Will & Emery on

In a recent decision, the New Jersey Tax Court provided some long-awaited guidance on the “unreasonable” exception to the state’s related-party intangible expense add-back provision. In BMC Software, Inc v. Div. of Taxation,...more

Development of court practice on tax disputes over charging personal income tax on amounts paid to employees by agreement at...

by Dentons on

On 16 June 2017 the RF Supreme Court rendered a ruling in case No. ?42-7562/2015. In this case the court considered a dispute between Murmansk Trawl Fleet PJSC (hereinafter MTF) and the Federal Tax Service Interdistrict...more

The Supreme Court - June 27, 2017

by Dorsey & Whitney LLP on

Cyan, Inc. v. Beaver Cty. Employees, No. 15-1439: Whether state courts lack subject matter jurisdiction over covered class actions that allege only Securities Act of 1933 claims....more

The High Court of Justice hands down judgment on professional negligence in tax avoidance schemes

by Dentons on

The High Court of Justice (in the case of Halsall and others v. Champion Consulting Ltd and others [2017] EWHC) has handed down judgment in a professional negligence claim arising out of failed tax avoidance schemes. HHJ...more

Partnering Perspectives - Summer 2017

As we implement the Eversheds Sutherland combination and expand our ability to serve clients around the globe, our US and international teams are working together to analyze issues impacting clients doing business in multiple...more

Illinois Appellate Court Blows the Whistle on Serial Relator

by McDermott Will & Emery on

In a bombshell opinion, the Illinois Appellate Court held that a law firm serving both as client and attorney may not recover statutory attorneys’ fees under the Illinois False Claims Act (the Act). In People ex rel. Schad,...more

IRS Can Pursue “Responsible Persons” for Unpaid Trust Fund Taxes and Automatic Stay Cannot Be Used to Enjoin Collection Against...

The Puerto Rico Bankruptcy Court followed the Third Circuit in holding that the Anti-Injunction Act, which prohibits suits to restrain the assessment or collection of any tax, is not superseded by section 105(a) of the...more

Tax Refunds for Trusts With Minnesota Grantors? Minnesota Trust Income Tax Statute Ruled Unconstitutional

by Faegre Baker Daniels on

Certain irrevocable trusts created by Minnesota residents after 1995 may be able to claim income tax refunds as a result of the Minnesota Tax Court’s decision in Fielding v. Commissioner of Revenue, handed down on May 31,...more

MoFo New York Tax Insights - Volume 8, Issue 6

by Morrison & Foerster LLP on

Judge Dismisses $2.4 Billion False Claims Act Suit Brought Against Citigroup - A New York State Supreme Court Judge has dismissed a qui tam False Claims Act (“FCA”) suit brought by Eric Rasmusen, an economics professor at...more

No Appeal of BP Canada Decision on Working Papers, Announces CRA

by Bennett Jones LLP on

The Canada Revenue Agency (CRA) has announced that it will not seek leave to appeal the Federal Court of Appeal's decision in the BP Canada case. This means that the Court's decision to deny the CRA general and unrestricted...more

U.S. Supreme Court Declines to Review a Legal Challenge to Mello-Roos Special Taxes - Funding Mechanism for “Additional Services”...

by Best Best & Krieger LLP on

The U.S. Supreme Court this week declined to hear a development association’s petition for review of a California Court of Appeal’s decision that the Mello-Roos Act of 1972 allows the City of San Ramon to levy a special tax...more

South Carolina County Government Must Give Taxpayers a Hearing on Property Tax Penalty Where the Taxpayer Raises County Error

by McNair Law Firm, P.A. on

If South Carolina property taxes are not timely paid, the county Assessor must assess a late-payment penalty. However, the county Treasurer is given authority to waive an assessed late payment penalty if a taxpayer can...more

Energy Newsletter - May 2017

by King & Spalding on

Taking the Long View - How Appropriate Foresight Supports the Development and Execution of Large-Cap Construction Projects - Introduction - The arduous, start-to-finish process of developing and constructing a...more

Holding Defendants' Knowledge Of Potential Tax Issues Subject To Disclosure Under Item 303, Southern District Of New York Denies...

by Shearman & Sterling LLP on

On May 23, 2017, Judge Victor Marrero of the United States District Court for the Southern District of New York denied in part and granted in part a motion to dismiss a putative securities class action against Inovalon...more

Third Circuit Widens the Circuit Split on Late-Filed Tax Returns

by PretiFlaherty on

The Court of Appeals for the Third Circuit has joined the Fourth, Sixth, Seventh, Eighth, and Eleventh Circuits in employing a four-part test to determine whether debt associated with a late-filed tax return is dischargeable...more

U.S. Supreme Court Declines to Revisit Carlton, Retroactivity Doctrine

by Reed Smith on

On May 22, 2017, the U.S. Supreme Court denied to hear taxpayer challenges to the retroactive application of changes to tax laws in Dot Foods v. Washington Department of Revenue, and six cases challenging Michigan’s...more

Unpaid Real Estate Tax Can Become a Lien on All of a Property Owner’s Real Estate in Pennsylvania

The basic notion that unpaid real estate taxes may become a lien against property for which those taxes have been assessed and gone unpaid is commonplace to many. The framework for this process is contained in statutes such...more

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