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Tax Appeals Tribunal Rejects Division’s Methodology as Lacking Rational Basis
Finding that the Division’s estimated methodology for determining taxable sales lacked a rational basis, the Tax Appeals Tribunal in two recent cases cancelled sales tax assessments. This office...
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Unanimous Supreme Court Bars Tax Refund Suit
Reversing the Court of Federal Claims, the Supreme Court held that the Claims Court was without jurisdiction to hear the taxpayer’s refund claim since the taxpayer had not complied with refund...
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Northern District Finds Successive Tax Penalties Imposed by NYS-AG and...
Finding that Tax Law § 481(1)(b)(i) effectively operates as a criminal penalty, the Northern District held that the assessment of a tax penalty by the Department of Taxation and Finance under §...
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From The Courts — Recent Developments, August 2011
VIEW IN PDF: Tax News & Comment — August 2011 The Supreme Court, in an unanimous opinion, held that a medical resident whose normal work schedule requires him to perform services 40 or more hours...
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Tax Court Defies IRS: Expands Use of Defined Value Clauses
View Article in Tax News & Comment — October 2012 TAX COURT DEFIES IRS: EXPANDS USE OF DEFINED VALUE CLAUSES The recent loss by the IRS in the Tax Court case Wandry v. Com’r, T.C. Memo 2012-88,...
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From Federal Courts, NYS Courts & NYS Tax Tribunals: Recent Developments &...
I. Federal Courts The Supreme Court in United States v. Windsor declared unconstitutional Section 3 of the Defense of Marriage Act of 1996 (DOMA), as violating the due process clause of the Fifth...
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Tax News & Comment — May 2016
Filed under: From Albany, From the Courts, From Washington, IRS Matters, News, Tax News & Comment Tagged: applicable exclusion amount, capital gains tax proposals, clinton tax plan, corporate tax...
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