A group of Utah-based companies, led by Standard Insurances, failed in their attempt to use federal district court to challenge the Internal Revenue Service’s (IRS) findings regarding their micro-captive insurance …
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Constitutional LawTax Law
Tax Battle on Unpaid Liability: Court Upholds Assessment Despite Retroactivity Fight
The Commonwealth Court of Pennsylvania has sided with the state’s revenue department, affirming a corporate income tax assessment against Dow Chemical Company for the 2013 tax year. The ruling hinges …
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Constitutional LawCriminal LawTax Law
Former Illinois Legislator Annazette Collins Loses Appeal on Tax Evasion Convictions
The Seventh Circuit Court of Appeals has upheld the convictions and sentence of former Illinois state legislator Annazette Collins, who was found guilty of failing to file tax returns and …
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Administrative LawConstitutional LawTax Law
Supreme Court Dismisses Appeal Over School Voucher Challenge
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 …
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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 …
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Administrative LawTax Law
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 …
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Administrative LawConstitutional LawProperty LawTax Law
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 …
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Administrative LawProperty LawTax Law
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. …
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Administrative LawBankruptcy LawConstitutional LawProperty LawTax Law
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 …
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Administrative LawConstitutional LawImmigration LawTax Law
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 …