A county’s machinery and tool tax assessment was not valid where the county enacted a tax increase coupled with a tax relief program that operated as a partial tax emption for some taxpayers. Background International Paper owns a plant in ...

Tagged with: Justice S. Bernard Goodwyn Supreme Court of Virginia Taxation

Where the city of Norfolk levies its Business, Professional, and Occupational License tax on an internet provider’s gross income, this violates the federal Internet Tax Freedom Act unless Norfolk’s tax has been grandfathered under the ITFA. The court does not ...

Tagged with: Judge David W. Lannetti Norfolk City Circuit Court Taxation Virginia Circuit Courts

A county’s tax assessments of appellant’s industrial property are not entitled to the presumption of correctness. One assessment was not based on any of the three accepted approaches, and another was based on only one approach without considering and rejecting ...

Tagged with: Chief Justice Donald W. Lemons Supreme Court of Virginia Taxation

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 ...

Tagged with: 4th U.S. Circuit Court of Appeals Civil Procedure Judge G. Steven Agee Taxation

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 ...

Tagged with: Fairfax County Circuit Court Judge Daniel E. Ortiz Real Estate Real Property Taxation Virginia Circuit Courts

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, ...

Tagged with: Banking Constitutional Judge James P. Jones Mortgage Real Property Taxation U.S. District Court - Western District

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 ...

Tagged with: Evidence Municipal Portsmouth Circuit Court Real Estate Real Property Taxation Virginia Circuit Courts

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 ...

Tagged with: Administrative Business Law Corporations Justice William C. Mims Supreme Court of Virginia Taxation

The Supreme Court of Virginia upholds a trial court decision that appellant Verizon’s television set top boxes used in its cable tv business are intangible personal property not subject to local taxation under Va. Code § 58.1-1101(A)(2a); however, the trial ...

Tagged with: Justice Elizabeth A. McClanahan Supreme Court of Virginia Taxation

A taxpayer who contested his tax liability in a preassessment hearing before the IRS’s Office of Appeals is barred from raising the same issue before the same administrative unit in a Collection Due Process hearing under IRC Section 6330; the ...

Tagged with: 4th U.S. Circuit Court of Appeals Judge J. Harvie Wilkinson III Taxation