News & Analysis as of

Tax Refunds Reversal

Franczek P.C.

Appellate Court Sheds Light on Murky Tax Sale Process Under Property Tax Code

Franczek P.C. on

A large and growing source of property tax refunds in Cook County are generated when a Court reverses or vacates the sale of delinquent taxes.  A recent Appellate Court decision provides a good overview of the tax sale...more

Ballard Spahr LLP

Court Reverses Philadelphia's 2018 Assessment of Many Commercial Real Properties

Ballard Spahr LLP on

In Duffield House LP v. City of Philadelphia–a case involving assessment appeals by approximately 700 owners and lessees of commercial and industrial properties in the City–Philadelphia County Court of Common Pleas Judge Gene...more

McDermott Will & Emery

Second Circuit Weighs in on Tax Court’s Refund Jurisdiction

McDermott Will & Emery on

Borenstein v. Commissioner is an interesting opinion involving the intersection of canons of statutory construction and jurisdiction. Recently, the US Court of Appeals for the Second Circuit reversed the US Tax Court’s...more

Eversheds Sutherland (US) LLP

The Second Circuit - canons of construction prevail in dizzying case of “black hole” tax refunds

In an important win for taxpayers, a unanimous Second Circuit reversed the Tax Court on a statutory interpretation issue involving the three-year “look-back” period for Tax Court jurisdiction over refunds. Borenstein v....more

Buckingham, Doolittle & Burroughs, LLC

Ohio Sales & Use Tax: Employment services are not taxable when outsourced staff is controlled by the staffing agency’s on-site...

The Ohio Supreme Court has held that services provided by a staffing agency (Seaton Corp) to a manufacturer were not taxable when the staffing agency provides on-site management. The controversy centered on whether Seaton...more

Cozen O'Connor

Pennsylvania Refund Request Untimely

Cozen O'Connor on

A panel of the Pennsylvania Commonwealth Court dismissed a taxpayer’s petition that requested reversal of an order of the Board of Finance and Revenue that a petition for refund of gaming tax for the tax years 2009 through...more

Burr & Forman

South Carolina Supreme Court Reverses Important Business License Tax Case: Counties and Municipalities May be Required to Change...

Burr & Forman on

South Carolina counties and municipalities are authorized to impose business license taxes on the “gross income” of a business. On August 8, 2018 the South Carolina Supreme Court issued a major decision, Todd Olds v. City of...more

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