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Boeing Co. v. United States
IRS properly applied Treasury Regulation 1.861-8(e)93) to allocate company's research and development costs to its export sales. 		Taxation Oct. 4, 2001
Colorado Interstate Gas Co. v. Property Tax Administrator Mary Huddleston
Financing costs not included in determining valuation of public utility property. 		Taxation Oct. 2, 2001
Schachter v. IRS
Tax court does not err in denying additional business expenses when taxpayers fail to provided credible evidence of partnership expenses. 		Taxation Sep. 10, 2001
Kerr v. Killian
Arizona's income taxing scheme taxing federal employees' mandatory contributions to retirement plans, but not certain state employees' contributions doesn't violate federal law. 		Taxation Sep. 10, 2001
Arizona Dept. of Revenue v. Dougherty (Estate of Ladewig}
Exhaustion of administrative remedies isn't required for claimant to join class action in tax court. 		Taxation Sep. 10, 2001
Gladden v. CIR
Purchaser paying premium for land based on expectation of future water rights may, upon selling later-acquired rights, claim cost basis in land. 		Taxation Aug. 27, 2001
Apartment Association of Los Angeles County, Inc. v. City of Los Angeles
City ordinance imposing housing inspection fee only on landlords is not directly associated with property ownership and is enforceable. 		Taxation Aug. 22, 2001
First American Title Insurance Co. v. State of Washington Dept. of Revenue
Title insurer must only pay state business and operations tax on portion of premium related to insurance. 		Taxation Aug. 5, 2001
Steamboat Ski & Resourt Corp. v. Routt County Board of Equalization
Board of Assessment Appeals' property valuation is valid if supported by competent evidence. 		Taxation Aug. 1, 2001
Valentino v. Franchise Tax Board
Out-of-state residents must pay state taxes for shares in S corporation conducting business in California. 		Taxation Jul. 19, 2001
Eberl's Claim Service Inc. v. Commissioner of Internal Revenue
Substantial evidence supported tax court's finding that sole shareholder of closely held corporation was overcompensated to avoid tax on dividends. 		Taxation Jul. 18, 2001
Van Camp & Bennion P.S. v. United States
Personal problems, financial difficulties and reliance on accountant can demonstrate reasonable cause for tax violations and determining penalties. 		Taxation Jul. 18, 2001
Hoechst Celanese Corp. v. Franchise Tax Board
Reversion of surplus pension plan assets from New York company is business income taxable in California. 		Taxation Jul. 16, 2001
London Bridge Resort, Inc. v. Hohave County
County's new assessment method for time-share condominiums doesn't violate state's 'separate' taxing and assessing requirement. 		Taxation Jul. 16, 2001
Krausz v. Maricopa County
Owner's use of leased property, not government-tenant's, is controlling in determining property tax classification. 		Taxation Jul. 16, 2001
Consolidated Manufacturing Inc. v. Commissioner of Internal Revenue
Car component manufacturer improperly used different accounting methods for parts and labor. 		Taxation Jul. 10, 2001
Richard Boyd Industries Inc. v. State Board of Equalization
Board of Equalization's characterization of signs permanently affixed to realty, as fixtures, for purposes of sales tax law wasn't arbitrary or irrational. 		Taxation Jul. 9, 2001
Steam Boat Springs v. City and County of Denver
Taxpayer is not entitled to hearing on refund issue where taxability question is already resolved. 		Taxation Jul. 2, 2001
Preston v. State Board of Equalization
Artist must pay sales taxes for illustrations she sold to book publisher but not for accompanying copyrights. 		Taxation Jul. 2, 2001
Estate of Simplot
Premium should not be applied to minority voting stock of decedent's company when determining estate tax deficiency. 		Taxation Jul. 2, 2001
The Nippon Credit Bank Ltd., Los Angeles Agency v. 1333 North California Boulevard
Bad faith waste cause of action includes situations where defendant has failed to pay property taxes. 		Taxation Jul. 1, 2001
Popov v. IRS
Professional musician is entitled to deduct expenses from portion of home used exclusively for musical practice. 		Taxation Jun. 28, 2001
Sterling Consulting Corp. v. U.S.
Federal court is not authorized to determine tax liability of corporation placed in receivership. 		Taxation Jun. 28, 2001
Modern Paint and Body Supply Inc. v. State Board of Equalization
Auto paint and body supplier incurs sales tax liability for supplies sold to auto paint and body shops. 		Taxation Jun. 28, 2001
Emert v. Commissioner of Internal Revenue
When deficiency notice raises possibility of adjustment, it isn't new issue and adjustment is properly considered under Tax Court Rule 155. 		Taxation Jun. 26, 2001
Seattle Filmworks v. Dept. of Revenue
Film processing company's order forms are not advertising materials and subject to use tax. 		Taxation Jun. 19, 2001
United Dominion Industries Inc. v. United States
Affiliated companies product liability loss must be figured on consolidated, single-entity basis, not by aggregating losses separately, company by company. 		Taxation Jun. 13, 2001
Grimsley v. Board of County Commissioners of Atoka County
Order 		Taxation Jun. 13, 2001
Besch v. Jefferson County Board of County Commissioners
For tax purposes, trespass grazing does not qualify parcel of land for classification as agricultural property. 		Taxation Jun. 12, 2001
Telluride Resort v. Colorado Dept. of Revenue
Transfer of tangible personal property pursuant to foreclosure is subject to assessment of sales taxes. 		Taxation Jun. 11, 2001
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