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Tax Accounting Software Corp. v. United States
Software developers were not entitled to tax credit for research and development expenses. 		Taxation Sep. 9, 2002
Lovejoy v. Commissioner of Internal Revenue
Unallocated payments made to ex-spouse during divorce proceedings are non-deductible because they do not automatically terminate upon death. 		Taxation Aug. 25, 2002
Regional Disposal Co. v. City of Centralia
Utility tax for transferring waste from trucks to trains unlawfully discriminates against rail carriers. 		Taxation Aug. 21, 2002
Columbus Investments v. Lewis
County treasurer didn't err by failing to give notice of tax lien to property owners who had assigned property deed to bank as collateral. 		Taxation Aug. 19, 2002
Liti v. Commissioner of Internal Revenue
Tax Court must provide statement of reasons for denying motions for fees and sanctions. 		Taxation Aug. 8, 2002
Huddleston v. Board of Equalization of Montezuma County
Statute provides personal property tax exemption only for businesses owning not more that $2500 in non-exempt property in same county. 		Taxation Aug. 7, 2002
Watson Cogeneration Co. v. County of Los Angeles
Assessor properly considered actual income stream resulting from above-market price, government-facilitated power purchase agreement in property tax valuation of power plant. 		Taxation Aug. 6, 2002
Pilcher v. Dept. of Revenue
Payments made to physicians under subcontract with independent contractor of hospital are subject to business and occupation tax. 		Taxation Jul. 29, 2002
Opinion of Bill Lockyer
State Board of Equalization may publicly disclose information regarding timer and log sales transactions in source-neutral manner. 		Taxation Jul. 25, 2002
Patel v. City of Gilroy
City of Gilroy's Transient Occupancy Tax ordinance is not unconstitutionally vague. 		Taxation Jul. 8, 2002
Bontrager v. Siskiyou County Assessment Appeals Board
Actual interest rate paid by borrower should be used when calculating capitalization rate under 'band of investment' method. 		Taxation Jul. 3, 2002
U.S. v. Fior D'Italia, Inc.
Aggregate estimation method is employed when computing FICA taxes of a restaurant. 		Taxation Jun. 23, 2002
Fior D'Italia, Inc. v. United States
Internal Revenue Service's assessment of taxes on employee tips involves overestimating and should be subject to public scrutiny. 		Taxation Jun. 17, 2002
Wilber v. The Board of County Commissioners
Ballot measures adopted by voters allowed county to retain property tax revenues in excess of statutory limit. 		Taxation Jun. 12, 2002
People's Choice TV Corp. v. City of Tucson
Provider of local and national programming services is exempt from paying Tucson's transaction privilege tax. 		Taxation Jun. 6, 2002
DHL Corp. v. Commissioner of Internal Revenue
Tax court inappropriately allocated income to find deficiency. 		Taxation Jun. 4, 2002
Southern Pacific Transportation Company Inc. v. State of Arizona
Tax not authorizing or contemplating apportionment is not constitutionally applied in railroad transportation case. 		Taxation May 6, 2002
California State Board of Equalization v. Renovizor's Inc. (In re Renovizor's Inc.)
Under California law, civil tax fraud must be proved by clear and convincing evidence. 		Taxation May 1, 2002
Rogers v. U.S.
Recharacterization of transaction as a sale rather than loan for tax purposes is proper under substance-over-form doctrine. 		Taxation Apr. 24, 2002
Bachler v. United States
Transfer of property that skips generation is exempt from estate tax. 		Taxation Apr. 24, 2002
U.S. v. Craft
Federal tax lien may attach to entireties property that taxpayer purported to transfer to spouse. 		Taxation Apr. 22, 2002
Telluride Resort and Spa v. Colorado Department of Revenue
Purchaser of hotel didn't qualify for sales tax exemption. 		Taxation Apr. 22, 2002
Maples v. Kern County Assessment Appeals Board (Lake Isabella Enterprises II)
Income approach is appropriate method for valuing low-income housing to determine property tax. 		Taxation Apr. 17, 2002
Arizona Dept. of Revenue v. Blue Line Distributing Inc.
Sale of kitchen equipment to pizzeria is not tax-exempt as 'manufacturing' operation. 		Taxation Apr. 9, 2002
Sklar v. Commissioner of Internal Revenue
Taxpayers are not allowed deductions for payments for children's religious education. 		Taxation Apr. 5, 2002
Estate of Trompeter v. Commissioner of Internal Revenue
Tax Court decisions are vacated for lack of sufficiently articulated basis and rationale for rulings. 		Taxation Apr. 5, 2002
Paul v. State
Cigarettes purchased in foreign country and destined for other state should not have been seized for lacking tax stamps. 		Taxation Mar. 6, 2002
Hughes Aircraft Co. v. County of Orange
Equipment used by defense contractor to perform federal contracts is not subject to local taxation. 		Taxation Feb. 28, 2002
Reader's Digest Assn. Inc. v. Franchise Tax Board
Wholly-owned subsidiary, which solicits advertising for out-of-state publication, doesn't qualify as contractor afforded out-of-state tax exemption. 		Taxation Feb. 21, 2002
Atu Legislative Council of Washington v. State of Washington
State has duty to collect special excise tax even though related motor vehicle tax was repealed. 		Taxation Feb. 20, 2002
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