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McCabe v. Reed
DMV neednt disclose taxpayer information to facilitate class tax refund claim under statute requiring written authorization from each taxpayer in class. 		Taxation Dec. 1, 1999
FirstBank - Longmont v. Board of Equalization
Expert witness providing consulting services in a property taxation case may be compensated by a contingency fee. 		Taxation Nov. 19, 1999
Jefferson County Board of County Commissioner v. Property Tax Administrator
Real property ineligible for exemption from taxation where not used exclusively for nonprofit purposes. 		Taxation Nov. 17, 1999
Miller v. The Colorado State Board of Assessment Appeals
Real estate broker may testify as to value of property so long as no appraisal is submitted. 		Taxation Nov. 17, 1999
U.S. v. Meredith
Order 		Taxation Nov. 17, 1999
Nelson v. Commissioner of Internal Revenue
Shareholder in insolvent subchapter S corporation may not increase adjusted basis of stock based on corporation's untaxed discharge of indebtedness income. 		Taxation Nov. 10, 1999
Gitlitz v. Commissioner of Internal Revenue
Shareholders in insolvent subchapter S corporation may not increase adjusted basis of stock based on corporation's untaxed discharge of indebtedness income. 		Taxation Nov. 10, 1999
Lawrence v. Board of Equalization
Board of assessment appeals not required to employ same valuation methodology from one tax year to the next. 		Taxation Nov. 10, 1999
Southard v. Board of Equalization
Assessment of property taxes appropriate where tenant owns improvements to leased property. 		Taxation Nov. 10, 1999
Estate of Davenport v. Commissioner of Internal Revenue
A grantor's gift of stock is not prevented or rendered incomplete by his lack of legal title in the stock at the time of the gift. 		Taxation Nov. 9, 1999
Farny v. Board of Equalization of Dolores County
Property correctly classified as residential when taxpayers used cabin on property predominately as residence and was suited for that purpose. 		Taxation Nov. 9, 1999
Gassaway v. United States of America
Order 		Taxation Nov. 9, 1999
Tucek v. Commissioner of Internal Revenue
Order 		Taxation Nov. 9, 1999
Chen v. Franchise Tax Board
Taxpayer needn't pay interest before seeking judicial review of claim for refund of corporate franchise taxes. 		Taxation Nov. 8, 1999
Roehrs v. County of Morgan
Sale of mineral interests by county improper where unit operator failed to remit taxes collected. 		Taxation Nov. 4, 1999
A.D. Store Co. v. Executive Director of the Department of Revenue of the State of Colorado
Alterations of clothing are included in the sales price for purposes of sales tax collection. 		Taxation Nov. 4, 1999
McCabe v. Reed
DMV needn't disclose taxpayer information to facilitate class tax refund claim under statute requiring written authorization from each taxpayer in class. 		Taxation Nov. 4, 1999
Pima County v. Arizona State Board of Equalization
State Board of Equalization has jurisdiction over error-correction claims, where such claims are seeking reclassification, rather than revaluation, of property. 		Taxation Nov. 2, 1999
Estate of Magnin v. Commissioner of Internal Revenue
Adequacy of consideration for agreement to exchange stock interest for remainder interest in corporation is measured by remainder's actuarial value. 		Taxation Oct. 29, 1999
O.S.C. & Associates Inc. v. Commissioner of Internal Revenue
Disguised compensation to employee-shareholders is form of underpayment of taxes and subject to negligence penalty. 		Taxation Oct. 29, 1999
True v. United States
Trial court is prohibited from applying step transaction doctrine to oil and gas lease transactions where it's debatable what company intended during transactions. 		Taxation Oct. 28, 1999
Arizona Dept. of Revenue v. Great Western Publishing Inc.
Publication resembling only advertising section is not itself a newspaper, and thus, no deduction is permitted. 		Taxation Oct. 26, 1999
Hardy v. Commissioner of Internal Revenue
Oral agreement between spouses to keep income separate is insufficient under state law to avoid federal tax liability. 		Taxation Sep. 30, 1999
Agnew v. California State Board of Equalization
Payment of accrued interest on tax deficiency is not prerequisite to administrative refund claim or action for refund of taxes. 		Taxation Sep. 6, 1999
Bank of America National Trust and Savings Assn. v. Maricopa County
Allegations by plaintiff in voluntarily dismissed tax court action aren't binding in superior court proceeding as judicial admissions or via judicial estoppel. 		Taxation Sep. 6, 1999
Howard Jarvis Taxpayers Assn. v. City of Riverside
Property tax law exemption, for assessments with exclusive purpose of maintaining and operating streets and sidewalks, includes streetlighting assessment. 		Taxation Sep. 2, 1999
Hahn v. State Board of Equalization (International Business Machines Corp.)
Amendment of statute not allowing certain computer programs to be taxed as property is proper and consistent with legislative intent. 		Taxation Sep. 2, 1999
Hoffman v. Connell
If decedent didn't own trust property under California law, estate isn't required to pay taxes on it. 		Taxation Sep. 2, 1999
Whitmire v. Commissioner of Internal Revenue
Taxpayer is not entitled to 'at risk' deduction under the Internal Revenue Code when his leasing transaction is structured to remove any realistic possibility of economic loss. 		Taxation Aug. 20, 1999
Motorola Inc. v. Arizona Dept. of Revenue
Purchases of overhead items for federal contractors can't be characterized as 'indirect costs' for use-tax purposes. 		Taxation Aug. 11, 1999
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