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Tag Archives: Taxation

4th Cir.: Court lacked jurisdiction to weigh equitable tolling (access required)

A petitioner filed her “innocent spouse” tax claim one week late because IRS representatives allegedly misinformed her of the filing deadline, but the U.S. Tax Court had no authority to waive compliance. Background The IRS charged Shari and Derek Nauflett ...

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Va. Cir.: Country club wins second municipal tax challenge (access required)

For tax purposes, the City of Fairfax must assess Army Navy Country Club’s land as residential property and omit “improvements” (e.g. clubhouse, pool, tennis courts) that would be demolished in the event of residential development. Background This case challenges tax ...

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WDVA: No sovereign immunity in tax-lien discharge suit (access required)

A bank’s suit seeking a determination that tax liens against a foreclosed property must be discharged was a quiet title action for which the United States has waived sovereign immunity. Background The Knapps, who owned real property in Richlands, Virginia, ...

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Va. Cir.: Terminal owner struggles to prove property values (access required)

The owner of a tract of land housing a marine container terminal challenged municipal tax assessments on both real and personal property. Neither party presented credible expert testimony on real property value, and the court rejected the owner’s calculation of ...

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SCV: “Add-back” exception only for income actually taxed (access required)

Rather than construing an ambiguous tax statute against the Commonwealth, the “add-back” statute intended to close a loophole – wherein a corporate entity pays royalties to an affiliated intangible holding company – required a national retail store to count such ...

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TDR Tax Assessment Premature, Court Says (access required)

Two owners of historic “garden apartment” complexes in Arlington are not liable for taxation of their TDRs, or “transferrable development rights,” granted by the county to preserve the properties until the county also approves a “receiving site” for the TDRs; ...

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Court Upholds 25-Percent Local Machinery Tax (access required)

A divided Supreme Court of Virginia upholds a commissioner of revenue’s figures for taxation of appellant refin­ery’s machinery and tools for the coun­ty’s machinery and tools tax under Va. Code § 58.2-3507(A), using a figure of 25 percent of original ...

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