Tax Law, Civil Procedure, Administrative Law

Assessment Appeals Commission Holds that Personal Property is Valued at Capitalized Cost

by Brett R. Carter, Joseph Gibbs, Patricia Head Moskal | Bradley Arant Boult Cummings LLP on 2/25/2013

The Assessment Appeals Commission (“AAC”) of the Tennessee State Board of Equalization has reversed a 2011 administrative law judge decision, holding that intangible costs (such as freight, installation, engineering costs and...more

MoFo New York Tax Insights - Volume 4, Issue 1 - January 2013

by Paul Frankel, Hollis L. Hyans, Kara M. Kraman, Amy F. Nogid, Irwin M. Slomka | Morrison & Foerster LLP on 1/4/2013

In This Issue: Court of Appeals Reverses Appellate Division, Holds that EchoStar’s Equipment Purchases Qualified as Sales for Resale; Appellate Court Holds Electronic Messaging Services Subject to Sales Tax; ALJ Finds...more

Federal Court Decides that JP Morgan’s Judicial Review Application Challenging The Minister’s Decision To Assess Part XIII Tax May...

by Dentons on 11/30/2012

In a decision released on November 26, 2012 in JP Morgan Asset Management (Canada) Inc. v. Minister of National Revenue and Canada Revenue Agency (Docket T-1278-11), Justice Leonard Mandamin of the Federal Court dismissed the...more

Government Challenges Sixth Circuit Decision in Quality Stores, Inc.

by Vicki M. Nielsen | Ogletree, Deakins, Nash, Smoak & Stewart,... on 11/5/2012

On October 18, 2012, the U.S. Department of Justice filed a petition for rehearing en banc in the Sixth Circuit Court of Appeals in United States v. Quality Stores, Inc., No. 10-1563 (September 7, 2012), asking the full court...more

Quality Stores, Inc. Update

by Morgan Lewis on 10/24/2012

Department of Justice files petition for rehearing en banc, challenging the Sixth Circuit's recent decision that severance payments paid pursuant to an involuntary reduction in force are exempt from FICA taxes. On...more

Ninth Circuit Rules That DOJ Tax Division Head Does Not Have to Attend Routine Settlement Conference

by Sutherland Asbill & Brennan LLP on 10/3/2012

The Ninth Circuit in U.S. v. U.S. District Court for the Northern Mariana Islands (“Northern Mariana Islands”), No. 11-72940, 2012 WL 3984406, recently granted relief to the government and directed a district court to vacate...more

Taxpayer’s Due Process Rights Were Not Violated When Attorneys From The County Counsel's Office Represented The Assessor And...

by Kronick, Moskovitz, Tiedemann & Girard on 9/27/2012

The United States Court of Appeals for the Ninth Circuit recently held that dual representation pursuant to a California statute that allows individual representatives from the county counsel’s office to represent the...more

Government

by Sedgwick LLP on 9/6/2012

UPDATED THROUGH SEPTEMBER 4, 2012 Legislation – State University System. Do the statutes and provisions of the General Appropriations Act that restrict state universities’ expenditure or tuition and fees and condition...more

Section 31 of the Income Tax Act – Moldowan Overruled!

by Dentons on 8/2/2012

It’s been just over four months since the Supreme Court of Canada (the “SCC”) heard oral argument in The Queen v. John H. Craig (see our prior blog post for coverage of the hearing and background on section 31), the only...more

Gillette Wins. You Win. Taxpayers Should Hurry to File California Refund Claims Before the Fall Deadline

by Reed Smith on 7/26/2012

Executive summary and action item Today, a California Court of Appeal held that taxpayers have the option of electing to single-weight (as opposed to double-weight) their sales factor to compute their California...more

New Jersey Tax Court Rejects Division of Taxation’s Attempt to Cut Off Interest Accrual

by Morrison & Foerster LLP on 7/24/2012

The New Jersey Tax Court agreed with our argument and handed IGT a victory on a challenge to the New Jersey Division of Taxation’s reduction of refund interest. The Division sought to deprive IGT of almost four years of...more

Tax Topics - July 19, 2012, No. 2106

by Dentons on 7/24/2012

In This Issue: - More on Rectification in Quebec .. 1 - Tax Treaties Colombia in Force . . 4 Australia Under Negotiations . .4 - Information Circular IC-100 Now IC12-1 .. 4 - Financial Claim...more

Reed Smith Clients Win Precedent-Setting Illinois Residency Case

by Reed Smith on 7/19/2012

On July 16, 2012, the Appellate Court of Illinois, First District, issued a decision in favor of the taxpayers in Cain v. Hamer, 2012 Ill. App. (1st) 112833. Reed Smith’s state tax attorneys represented the taxpayers in Cain....more

State and Local Tax Insights -- Summer 2012

by Morrison & Foerster LLP on 7/17/2012

In This Issue: To Be Or Not To Be: Nonbusiness Income; Upcoming 2012 Speaking Engagements; The Unitary Business Principle Applies to More Than Corporate Net Income Taxes: Reynolds Metals Company v. Department of...more

Alternative Investment Fund Managers Directive: EU and Offshore Perspectives

by Harney Westwood & Riegels on 7/5/2012

Directive 2011/61/EU on Alternative Investment Fund Managers, known colloquially as the “Alternative Investment Fund Managers Directive” or the “AIFMD”, will overhaul the pan-European regulatory regime applicable to the...more

Federal Circuit Invalidates a Tax Regulation Because Treasury Did Not Provide a Reasoned Explanation as Required by State Farm

by Sutherland Asbill & Brennan LLP on 7/5/2012

In early 2011, the U.S. Supreme Court stated that it was “not inclined to carve out an approach to administrative review good for tax law only” and seemingly rejected the generally accepted view that tax regulations were...more

FHFA, Fannie Mae, and Freddie Mac File Suit Challenging Imposition of State and Local Taxes

by BuckleySandler LLP on 7/2/2012

On June 22, the FHFA, along with Fannie Mae and Freddie Mac (the Enterprises), filed a lawsuit in the U.S. District Court for the Northern District of Illinois challenging the authority of Illinois state and county officials...more

Countywide Reassessments

by McNees Wallace & Nurick LLC on 6/26/2012

Lehigh, Lebanon, Erie, Allegheny and Bedford County all are conducting countywide reassessments this year. That is, each parcel in those counties received a reassessed value and property owners either have received or will...more

Sutherland Salt Shaker - June 2012, Vol 3., No. 3

by Sutherland Asbill & Brennan LLP on 6/8/2012

In This Issue: - “Functional Equivalent” Nexus: When Goodwill Goes Bad in New Mexico - Without Intent to Mislead, Deceptive Trade Practices Claim Fails - SALT PET(S) OF THE MONTH - No Louisiana Nexus Over...more

Section 263A Regulation Falters Under the Chevron Two-Step and Administrative Procedure Act

by McDermott Will & Emery on 6/7/2012

It’s not often that U.S. Treasury Department Regulations are invalidated under the Chevron two-step analysis and the Administrative Procedure Act, but the Federal Circuit recently did just that in Dominion Resources when it...more

Goodwill Included in Subsidiary Valuation for Holding Company Apportionment Test

by McNees Wallace & Nurick LLC on 5/28/2012

Although Pennsylvania Capital Stock and Franchise Taxes are being phased out, a recent case demonstrates that the taxes still generate significant issues. In Systems & Computer Technology Corp. v. Cmwlth., 77 F.R. 2009...more

Court Upholds IFTA Liability Against Motor Carrier with Inadequate Records

by McNees Wallace & Nurick LLC on 5/25/2012

A three-judge panel of the Commonwealth Court has upheld the results of an audit conducted by the Pennsylvania Department of Revenue under the International Fuel Tax Agreement, which imposed a substantial tax liability...more

IRS Statute of Limitations on Foreign Sources of Income

by Darrin Mish, Tampa Tax Attorney on 5/16/2012

Many people were rejoicing when the Supreme Court decided in favor of Home Concrete & Supply LLC in their dispute with the IRS over the statute of limitations on tax audits. In that landmark case, the highest court in the...more

Reasserting Its Role as Final Interpreter of the Law, the Supreme Court Rejects IRS "Fighting Regulation" in United States v. Home...

by Morrison & Foerster LLP on 5/7/2012

On April 25, 2012, the Supreme Court issued a 5-4 opinion, written by Justice Breyer, concluding that Treasury Regulation § 301.6501(e)-1(a)(iii) was invalid. The regulation required overstatements of basis to be treated as...more

Parallel IRS Investigations Have Returned After a 35-Year Hiatus

by Duane Morris LLP on 5/3/2012

Danger is lurking in the world of Internal Revenue Service audits, namely, parallel investigations. Parallel investigations by the IRS are simultaneous civil and criminal investigations of an individual or business entity,...more

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Tax Law › Civil Procedure › Administrative Law