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Name Category Published
Best Life Assurance Co. of Calif. v. Commissioner of Internal Revenue
'Unpaid losses,' as used in connection with insurance companies in the tax code, does not include accrued unpaid losses. 		Taxation Feb. 19, 2002
Suzy's Zoo v. Commissioner of Internal Revenue
Although manufacturing of goods is outsourced to third parties, greeting card creator qualifies as 'producer' and may not deduct production costs. 		Taxation Feb. 12, 2002
Balikov v. Southern California Gas Co.
Court properly sustains demurrer to lawsuit against gas company when suit violates statutory provision that public utility not be named as party. 		Taxation Feb. 1, 2002
City of Spokane v. Dept. of Revenue
Sewage collection subject to public utility taxation occurs only in small lateral pipes. 		Taxation Jan. 30, 2002
Hurley Trucking Co. v. State of Arizona ex rel. Arizona Dept. of Transportation
Trucking company is not entitled to state use fuel tax refund. 		Taxation Jan. 30, 2002
Todric Corp. v. Dept. of Revenue
Taxpayer must appeal rejection of refund application within 30 days of ruling by Department of Revenue. 		Taxation Jan. 15, 2002
Flying Dutchman Park Inc. v. City and County of San Francisco
'Pay first, litigate later' rule bars action challenging municipal parking tax. 		Taxation Jan. 9, 2002
Welby Gardens Co. v. Adams County Board of Equalization
Property not eligible for agricultural classification where no production occurs on land. 		Taxation Jan. 9, 2002
Smith v. Commissioner of Internal Revenue
Notice of deficiency for taxes is valid and tolled statute of limitations. 		Taxation Dec. 31, 2001
Hukkanen-Campbell v. Commissioner of Internal Revenue
Successful plaintiff cannot deduct from income taxes portion of award spent on legal fees. 		Taxation Dec. 28, 2001
University Medical Center Corp. v. Dept. of Revenue
Six parcels owned by University Medical Center Corporation qualify for exemption from ad valorem taxation under Arizona statute. 		Taxation Dec. 28, 2001
Strange v. Commissioner
State tax paid for income producing assets does not qualify as federal deduction since state tax isn't 'directly related' to producing income. 		Taxation Dec. 13, 2001
Southwest Air Ambulance Inc. v. City of Las Cruces
Anti-Head Tax Act provides no private right of action, but it does not preclude claims under 42 U.S.C. Section 1983. 		Taxation Dec. 11, 2001
Bob Wondries Motors Inc. v. Commissioner of Internal Revenue
Insurance expenses resulting from extended warranties are to be amortized from year in which policy was issued 		Taxation Dec. 11, 2001
Phillips v. Commissioner of Internal Revenue
Criminal tax investigations do not automatically terminate Tax Matters Partner's power to act on behalf of partnerships. 		Taxation Dec. 10, 2001
State Board of Equalization v. Wirick
Former financial officer of corporation is liable for unpaid sales tax when corporation ceases if liability accrued during his or her tenure. 		Taxation Dec. 10, 2001
Sinyard v. Commissioner of Internal Revenue
Attorney fees received pursuant to settlement of class actions brought under Age Discrimination in Employment Act are taxable as income. 		Taxation Dec. 6, 2001
Estate of Branson
Tax court had authority to apply doctrine of equitable recoupment to reduce tax debt of person who had underpaid his taxes. 		Taxation Nov. 29, 2001
Exxon Mobil Corp. v. County of Santa Barbara
County Assessment Appeals Board erred in not using State Board of Equalization Rule to value off-site oil processing facility. 		Taxation Nov. 28, 2001
Simons v. Commissioner of Internal Revenue
Order 		Taxation Nov. 20, 2001
Padre Resort, Inc. v. Jefferson County Board of Equalization
Projected economic conditions should not be considered in valuation of property for tax purposes. 		Taxation Nov. 19, 2001
Crawford v. Commissioner of Internal Revenue
No separation of powers violation where special trial judges appointed by Tax Court review constitutionally based tax claims. 		Taxation Nov. 19, 2001
U.S. v. Gilbert
Tax statute is violated by failure to account for or pay over withholding tax. 		Taxation Nov. 19, 2001
Shackleford v. United States
Non-assignability of lottery winnings justified court's departure from annuity tables that produced unreasonable and unrealistic estate tax liability. 		Taxation Nov. 18, 2001
Olpin v. Commissioner of Internal Revenue
Joint income tax return signed by neither spouse is invalid. 		Taxation Nov. 11, 2001
Dykstra v. IRS
Treasury Regulation 1.79-3 is not arbitrary, capricious or contrary to the intention of its enabling statute. 		Taxation Oct. 29, 2001
Shotgun Delivery Inc. v. United States
Employer's mileage reimbursement system that isn't designed to reimburse delivery drivers for actual mileage expenses doesn't qualify as tax-exempt accountable plan. 		Taxation Oct. 21, 2001
City and County of Denver v. Board of Assessment Appeals
Legislature has not made any provision for Fire and Police Pension Association to be exempt from ad valorem taxation. 		Taxation Oct. 19, 2001
Budget Rent a Car Corp. v. Washington State Department of Licensing
Manner department used to determine rental car fleet size for tax assessment purposes wasn't improper rule making. 		Taxation Oct. 18, 2001
Orme v. United States
Because notice wasn't given, as required by federal statute, forfeiture of land sales contract was subject to federal tax lien. 		Taxation Oct. 17, 2001
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