Topic
Every decision we've filed under Tax (Civil).
The Eleventh Circuit affirmed the Tax Court's decision regarding a conservation easement deduction. The court held that the Tax Court properly rejected the taxpayer's proposed highest and best use as an aggregate quarry due to a lack of market demand.
The United States Court of Appeals for the Federal Circuit granted a motion to withdraw an appeal in a civil tax dispute. The court dismissed the case with each side to bear its own costs.
The Ninth Circuit affirmed the district court's dismissal of a taxpayer's claim for unauthorized collection activities. The court held that the plaintiffs failed to exhaust administrative remedies and that their suit was time-barred.
The United States Court of Appeals for the Fifth Circuit affirmed the denial of intervention by advocacy groups seeking to defend Texas tuition provisions. The court dismissed the remaining claims for want of appellate jurisdiction because the movants were not parties to the underlying lawsuit.
The Tenth Circuit affirmed a district court ruling that federal tax liens validly attached to real property held by a limited liability company. The court found that a defunct construction company retained a beneficial interest in the parcels through a resulting trust, despite the LLC holding legal title.
The United States Court of Appeals for the Fifth Circuit affirmed a Tax Court decision upholding a federal income tax deficiency and penalty against a pro se petitioner. The court rejected the petitioner's frivolous arguments that his salary is not taxable income and found no abuse of discretion in the penalty imposition.
The Eleventh Circuit affirmed a district court's grant of summary judgment in a civil tax collection suit. The court rejected the appellant's baseless challenges to the authority of the Internal Revenue Service and the validity of the federal income tax system.
The Ninth Circuit affirmed a district court order granting summary judgment to the United States in a tax assessment case. The appellate court held that the taxpayer failed to raise a genuine dispute of material fact regarding his liability for the income tax assessments.
The Eleventh Circuit affirmed a Tax Court dismissal of a taxpayer's challenge to federal income tax liability. The court held that arguments claiming the Sixteenth Amendment is violated by the federal income tax are patently frivolous.
The United States Court of Appeals for the Fifth Circuit affirmed a Tax Court decision upholding a frivolous-filing penalty and a twenty-five thousand dollar sanction against a pro se taxpayer. The court rejected the petitioner's repeated arguments that his salary is not taxable income, citing his extensive history of advancing groundless positions.