The Arkansas Supreme Court has dismissed an appeal brought by the Arkansas Department of Education and other state officials concerning a lawsuit challenging the constitutionality of the state’s Educational Freedom Account (EFA) program—often referred to as a voucher program. The court’s decision hinges on a key legal doctrine: sovereign immunity.…
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Tax Court Says No to Foreign Account Penalty Appeals
The Eleventh Circuit Court of Appeals has affirmed a U.S. Tax Court decision dismissing a petition filed by Stephen and Judy Jenner, ruling that the Tax Court lacks the authority to review penalties imposed for failing to report foreign bank accounts (FBAR penalties). The Jenners sought a Collection Due Process…
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Wyoming Supreme Court Sides with Department of Revenue in Sales Tax Dispute
The Wyoming Supreme Court has ruled in favor of the Wyoming Department of Revenue (Department) in a sales tax dispute with Merit Energy Company, LLC (Merit). The case centered on whether Merit was entitled to a refund for sales tax paid on electricity used in its Wyoming oil fields. The…
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Wyoming Supreme Court: Taxpayers Lack Standing in County Financial Management Dispute
The Wyoming Supreme Court has affirmed a lower court’s decision, ruling that a group of Johnson County residents and taxpayers, including Christopher and Amy Williams, Cindy Barlow, Charles and Lois Huson, Marianne Ferrari, and Sharon Smallwood, did not have the legal standing to pursue a lawsuit against the Board of…
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Court Reverses Dismissal in Tax Dispute, Citing Lack of “Willfulness” in Discovery
The Alabama Supreme Court has reversed a lower court’s decision to dismiss a tax appeal case, finding that the dismissal was an excessive sanction. The case, *Southampton 100, LLC v. Alabama Department of Revenue*, centered on a dispute over property taxes for a low-income housing property. The Supreme Court’s ruling…
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Court Rules State Water Board Can Proceed with Groundwater Regulations
The California Court of Appeal, Fifth Appellate District, has ruled in favor of the State Water Resources Control Board (State Board) in a case brought by the Kings County Farm Bureau and others, allowing the State Board to move forward with its plans to regulate groundwater usage in the Tulare…
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IRS Data Sharing with ICE Halted by Court, Citing Privacy Concerns
A federal court has stepped in to temporarily stop the Internal Revenue Service (IRS) from sharing certain taxpayer information with Immigration and Customs Enforcement (ICE). The court’s decision, issued on November 21, 2025, comes after a lawsuit brought by a coalition of groups, including a nonprofit providing tax advice, a…
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Bank’s Foreclosure Attempt Fails Due to Prior Tax Sale
U.S. Bank Trust National Association found itself on the losing side of a legal battle in Cuyahoga County, Ohio. The Eighth Appellate District Court of Appeals affirmed a lower court’s decision, effectively blocking the bank’s attempt to foreclose on a property. The core issue revolved around a prior tax foreclosure…
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Indiana Court Upholds Property Division in Contentious Divorce Case
The Indiana Court of Appeals has affirmed a Hendricks County Superior Court decision in a highly contested divorce case, upholding the property division and child support orders. The case involved allegations of fraudulent asset transfers, uncooperative behavior from the husband and his parents, and a complex financial history. The court’s…
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West Virginia Court Affirms Tax Reduction for Natural Gas Pipelines Due to Economic Obsolescence
The Intermediate Court of Appeals of West Virginia has upheld a decision by the Office of Tax Appeals (OTA) that reduced the assessed value of natural gas pipelines owned by MarkWest Liberty NGL Pipeline, LLC (MarkWest). The ruling stems from a dispute over the property tax assessment of three 20-inch…