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2009AP1469 & 2009AP1470 Covenant Healthcare System, Inc., v. City of Wauwatosa
Tax Hospitals
2010AP2005 Suchla, et al. v. Board of Review Town of Burnside
Tax Property assessments; presumption of reasonableness The Town of Burnside Board of Review appeals a circuit court order remanding disputed property valuations to the board. The board contends that its valuations must be upheld because: (1) the property owners have not overcome the presumption that the town assessor correctly valued the properties; and (2) even […]
2010AP2322 Allen S. Musikantow Trust v. Town of Liberty Grove
Tax Property taxes; timeliness of notice The Allen S. Musikantow Trust appeals a summary judgment dismissing its tax assessment challenge. The Trust argues summary judgment was improper because there was a factual dispute regarding the timeliness of the notice of reassessment. We disagree and affirm. This opinion will not be published. 2010AP2322 Allen S. Musikantow […]
2010AP1211 Giuffre Bros. Cranes Inc. v. City of Milwaukee
Tax Personal property tax; stock-in-trade The City of Milwaukee collected personal property tax for certain truck-mounted cranes owned by Giuffre Bros. Cranes, Inc. The cranes were simultaneously held out for sale and for rent by Giuffre. After paying the tax, Giuffre sought reimbursement from the City, arguing that the cranes qualified for the “merchants’ stock-in-trade” […]
10-2681 Cavoto v. Hayes
Tax Filing fraudulent information return 26 U.S.C. 7434(a) does not create a private cause of action for filing a false cancellation of indebtedness. “Cavoto takes issue with the district court’s decision that he was on the hook for the full $30,000, and he thus implies that the Form 1099-C was indeed fraudulent. But, as it […]
09-520 CSX Transportation, Inc., v. Alabama Department of Revenue
Tax Tax Injunction Act An interstate rail carrier may challenge Alabama’s sales and use taxes under the Railroad Revitalization and Regulatory Reform Act of 1976. CSX is challenging “another tax” within subsection (b)(4)’s plain meaning. The Act does not define “tax.” Thus, this Court looks to the word’s ordinary definition, which is expansive. A State […]
2008AP322 Nestle USA, Inc., v. DOR
Tax Property taxes; highest and best use Even if there are no sales of comparable properties anywhere in the country, the property tax assessor can still value the property’s highest and best use based on its current use. “We find the Commission’s conclusion that the Gateway Plant’s highest and best use is as its continued […]
09-3741 Beard v. CIR
Tax Income tax; statute of limitations An overstatement of basis can be treated as an omission from gross income, triggering a six-year statute of limitations. “[A] plain reading of Section 6501(e)(1)(A) would include an inflation of basis as an omission of gross income in non-trade or business situations. See Regions Hospital v. Shalala, 522 U.S. […]
09-837 Mayo Foundation for Medical Education and Research v. U.S.
Tax FICA; medical residents Wages paid to doctors in residency programs are subject to FICA. Mayo accepts the Treasury Department’s determination that an individual may not qualify for the student exception unless the educational aspect of his relationship with his employer predominates over the service aspect of that relationship, but objects to the Department’s conclusion […]
What tax compromise will actually mean
Roughly two weeks ago, President Obama announced that he had reached a compromise with the Republicans in Congress to extend the "Bush tax cuts" passed in 2001 and 2003.
2009AP2775 Great Lakes Quick Lube LP vs. City of Milwaukee
Tax Property taxes; fair market value Where there is no evidence that real estate transactions were sale-leasebacks, the transactions were admissible in determining the fair market value of the properties. “As required by Wis. Stat. § 70.32(1), the City verified the arm’s-length nature of the transactions and considered recent sales of comparable properties. The sellers […]
IRS collections can be interesting paradox
There is an interesting paradox occurring in our federal government. While it appears that the IRS Collection Division is increasing its efforts to collect unpaid taxes, it is also increasing the use of tools that delay the collection of tax.
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- The Senate filibuster is a hurdle to any national abortion bill
- Bones found in 1989 in a Wisconsin chimney identified as man who last contacted relatives in 1970
WLJ People
- Power 30 Personal Injury Attorneys – Russell Nicolet
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