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Name Category Published
Board of County Commissioners v. Vail Associates, Inc.
Corporation's possessory interest in federal property for its ski area is taxable real property under general provisions of Colorado's tax code. 		Taxation Jun. 11, 2001
Rangel v. Arizona Department of Revenue
Net income taxes paid on wage income earned from business in Mexico may be used to obtain credit on Arizona state tax. 		Taxation Jun. 11, 2001
Citadel Care Center v. Arizona Dept. of Revenue
Property owners who leased land to nursing-home operators may not receive tax exemption based on residency. 		Taxation Jun. 11, 2001
Hatley v. City of Union Gap
Property owner needn't pay infrastructure fee before water is turned on because property was connected to water system before fee enactment. 		Taxation Jun. 3, 2001
Samis Land Co. v. City of Soap Lake
Standby charge on vacant lots abutting city sewer and water lines is unconstitutional property tax. 		Taxation Jun. 3, 2001
Atkinson Trading Co. v. Shirley
Navajo Nation has inherent sovereign authority to impose tax on hotel guests even though hotel is not located on Indian fee land. 		Taxation May 29, 2001
New West Fisheries Inc. v. Dept. of Fisheries
Fishery may not receive tax credit for fish despite its reimbursement of workers' compensation and unemployment taxes. 		Taxation May 28, 2001
Geneva Towers Limited Partnership v. City and County of San Francisco
When Tax Code does not specify length of limitations period, court may rely on appropriate Code of Civil Procedure provision. 		Taxation May 21, 2001
Arizona Department of Revenue v. Canyoneers Inc.
Business needn't make assurances that transaction privilege tax refund is returned to customer who paid sales tax. 		Taxation May 21, 2001
Hunt-Wesson v. Franchise Tax Bd. of California
Requiring a nondomiciliary to offset its interest expenses with dividend income doesn't violate U.S. Constitution. 		Taxation May 17, 2001
Estate of Mitchell v. Commissioner of Internal Revenue
Tax court errs in stating that petitioner has burden of proof when burden of proving accuracy of additional estate taxes shifted to Commissioner. 		Taxation May 14, 2001
City of Spokane Sewer Dept. v. State
Appellate court rules city's sewage collection should be taxed at public utility rate. 		Taxation May 14, 2001
Estate of McMorris
Events occurring after death are not to be considered in valuing deductions for claims against decedent's estate. 		Taxation May 9, 2001
Morrissey v. Commissioner of Internal Revenue
Sale of stock between willing participants should have been considered in valuing estate's assets for tax liability. 		Taxation May 9, 2001
Feerer v. Amoco Production Co.
Contrary to settlement agreement and state law, defendant improperly withheld portion of state severance tax attributable to increased royalties. 		Taxation May 9, 2001
Boeing Co. v. Gelman
Board of Tax Appeals errs in issuing final decision without input of later appointed member 		Taxation May 9, 2001
Colorado Department of Revenue v. Cray Computer Corp.
Taxpayer who purchases used business machinery for use in enterprise zone may receive sales tax exemption for purchase price up to $150,000. 		Taxation May 7, 2001
A.D. Store Co. v. Executive Director of the Department of Revenue
Alterations performed by retail clothing store on clothing purchased off rack are not taxable under applicable sales tax statute. 		Taxation May 7, 2001
Catalano v. Commissioner of Internal Revenue
Denial of corporate-level deduction does not entitle business owner to adjustment of individual income. 		Taxation May 7, 2001
Cleveland Indians Baseball v. United States
Award of back wages is taxed in year wages are earned. 		Taxation May 6, 2001
Stroh Brewery Company v. Dept. of Revenue
Tax exemption for direct seller who sells to wholesalers valid only if products are never resold in retail store. 		Taxation May 6, 2001
Stuewe v. Dept. of Revenue
Long-time resident of Washington is not entitled to use tax exemption on truck purchased in Kansas and licensed in Alaska. 		Taxation May 3, 2001
First American Title Insurance Co. v. Dept. of Revenue
Title insurer must pay business and occupation tax only on portion of customer premiums related to insurance. 		Taxation May 1, 2001
U.S. v. Cleveland Indians Baseball Co.
Baseball team that owes back wages is subject to tax rates for year they are paid, not year they were due. 		Taxation May 1, 2001
Teyssier v. City of San Diego
Rental unit business tax on property owners who rent their residential real estate is valid general excise tax. 		Taxation May 1, 2001
Camps Newfound/Owatonna Inc. v. Town of Harrison
State property tax violates commerce clause if charitable property exemption excludes organizations primarily benefiting nonresidents. 		Taxation Apr. 19, 2001
Chelala v. U.S.
United States-France Income Tax Treaty may be enforced in federal court and allows countries to exchange financial information of taxpayers. 		Taxation Apr. 10, 2001
U.S. v. Milton
Order 		Taxation Apr. 10, 2001
LaFavre v. State of Kansas
Order 		Taxation Apr. 10, 2001
Gitlitz v. Commission of Internal Revenue
Order 		Taxation Apr. 4, 2001
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