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Lunding v. New York Tax Appeals Tribunal
Denying only nonresident taxpayers state income tax deduction for alimony payments violates privileges and immunities clause. 		Taxation Jun. 29, 1999
Crystal v. United States
Initiation of voluntary disclosure to IRS doesn't immunize taxpayers from investigation by Criminal Investigation Division nor give right to quash summons. 		Taxation Jun. 29, 1999
Timberline Inc. v. Jaisinghani
Corporation suspended for failure to pay taxes cannot use state legal process to renew judgment. 		Taxation Jun. 28, 1999
Harbor Bancorp & Subsidiaries v. Commissioner of Internal Revenue
County bonds, used for nonpurpose investments contrary to issuer's intent, are taxable as arbitrage bonds. 		Taxation Jun. 28, 1999
Howard Jarvis Taxpayers Association v. City of San Diego
Proposition requiring voter approval of taxes and assessments doesn't apply to city's levy of assessments on businesses to fund property-related improvements. 		Taxation Jun. 28, 1999
Brown v. County of Los Angeles
When a purchaser at a trustee's sale is not otherwise affiliated with the property, documentary transfer taxes are based on the purchase price, not on the amount of indebtedness attached to the property. 		Taxation Jun. 28, 1999
Sacramento Municipal Utility District v. Solano County
Performance of governmental function by public agency doesn't constitute business transaction for tax purposes. 		Taxation Jun. 26, 1999
Delk v. Commissioner of Internal Revenue
Shareholders have loss for stock cancellation when new, reorganization shares are based on capital contribution. 		Taxation Jun. 26, 1999
Arkansas v. Farm Credit Services of Central Arkansas
Farmer's production credit associations cannot file federal suit against taxation without United States as co-plaintiff. 		Taxation Jun. 26, 1999
Plaza Hollister Limited Partnership v. County of San Benito
County doesn't have authority to determine property value and stipulate to reduced property taxes, unless acting as a board of equalization. 		Taxation Jun. 24, 1999
Dominguez Energy v. County of Los Angeles
Assessor must consider environmental cleanup expenses paid in compliance with land use statutes for year paid. 		Taxation Jun. 23, 1999
Roundy v. Commissioner of Internal Revenue
Lump sum payment from qualified retirement plan which is disbursed as optional payment is taxable. 		Taxation Jun. 23, 1999
Harbor Bancorp & Subsidiaries v. Commissioner of Internal Revenue
County bonds, used for nonpurpose investments contrary to issuer's intent, are taxable as arbitrage bonds. 		Taxation Jun. 18, 1999
U.S. v. Jose
Enforcement of IRS summons isn't conditioned on required advance notice of intra-agency document transfer to taxpayer. 		Taxation Jun. 18, 1999
Palmer v. IRS
IRS must explain rationale of using statistical model to reconstruct non-cooperative taxpayer's income. 		Taxation Jun. 17, 1999
U.S. v. Estate of Romani
Federal tax claim isn't entitled to priority over judgment creditor's perfected lien on real property. 		Taxation Jun. 17, 1999
McDonald's Corp. v. Board of Supervisors of Mendocino County
Extension of lease creating 28-year prospective leasehold doesn't justify imposition of documentary transfer tax. 		Taxation Jun. 17, 1999
Henderson v. Commissioner of Internal Revenue
Employee of touring ice show has no tax home and can't deduct business travel expenses. 		Taxation Jun. 17, 1999
Peracchi v. Commissioner of Internal Revenue
Basis in encumbered property contributed to corporation by controlling shareholder is stepped up by note. 		Taxation Jun. 17, 1999
Atlantic Mutual Ins. v. Commissioner of Internal Revenue
Opinion 		Taxation Jun. 16, 1999
Consolidated Fire Protection District of Los Angeles County v. Howard Jarvis Taxpayers Association
Levy of fire suppression assessment without voter approval violates California Constitution. 		Taxation Jun. 16, 1999
State Board of Equalization v. Ceniceros
Local rule expanding pre-hearing information exchanges in assessment appeals isn't pre-empted by state law. 		Taxation Jun. 16, 1999
Lyon Metal Products, Inc. v. State Board of Equalization
Tax on drop shipments of goods from California wholesalers directly to in-state customers is valid. 		Taxation Jun. 15, 1999
City of San Jose v. Carlson
Short-term users of city-owned facilities have taxable 'possessory interest' in facilities used multiple times. 		Taxation Jun. 15, 1999
Bellus v. United States
Employer's liability for employment taxes is incurred when underlying wages are paid. 		Taxation Jun. 15, 1999
Sunrise Retirement Villa v. Placer County Assessor
Error in change of ownership determination is correctable at any time, not subject to statute of limitations. 		Taxation Jun. 15, 1999
Ott v. United States
Check accompanying request for automatic extension is payment triggering statute of limitations for refund claim. 		Taxation Jun. 15, 1999
Leonard Pipeline Contractors Ltd. v. Commissioner of Internal Revenue
Tax court must explain reasons for limiting Commissioner's disallowance of business expense deduction. 		Taxation Jun. 15, 1999
Doyle v. Rubin
Complaint seeking to enjoin government from assessing or collecting taxes is barred by Anti-Injunction Act. 		Taxation Jun. 14, 1999
Redlark v. Commissioner of Internal Revenue
Interest on business-related personal income tax deficiencies is 'personal interest' and not deductible. 		Taxation Jun. 14, 1999
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