Free Newsletter
Administration: Taxation-Real Property-Valuation Approach
Where assessors challenged a trial court judgment affirming a State Tax Commission order establishing the value of two low-income housing properties for certain tax years, the commission’s choice and application of the income approach to valuing the properties was reasonable and lawful, and the application of the income valuation method using actual rents and expenses […]
Administrative: Taxation-Deficiency Proceeding-Attorney Fee Award
Plaintiff prevailed in a tax-deficiency proceeding. The tax court granted plaintiff’s attorney fee award, but denied an enhancement to the statutory hourly fee rate and also reduced the number of compensable hours. Where plaintiff’s case was a standard tax case evaluating business participation and where plaintiff’s counsel failed to break down its time entries, the […]
Administrative: Taxation-Federal Tax Lien
Where appellant challenged a trial-court decision sustaining a notice of federal tax lien, the commissioner’s determination was correct, and the judgment is affirmed. Judgment is affirmed. Goldsmith v. Commissioner of Internal Revenue (MLW No. 72797/Case No. 18-1346 – 2 pages) (U.S. Court of Appeals, 8th Circuit, per curiam) Appealed from the U.S. Tax Court.
Administrative: Taxation-Notice of Deficiency
Where a taxpayer challenged assessments levied by the government after he failed to file timely federal income tax returns, the judgment for the government is affirmed because the government produced a Form 4340 for both years and a case-history report for one year as well as a notice of deficiency for the second year, so […]
Administrative Law: Taxation-Tax Lien-Statute Of Limitations
Where taxpayers challenged the dismissal of their petition for a declaratory judgment against the director of revenue, arguing that the trial court should find that the collection of taxes pursuant to the certificate of tax liens was barred by the statute of limitations of Section 516.120(2), dismissal for failure to state a claim was proper […]
Administrative: Taxation-Income-Tax Deficiency
Where a taxpayer challenged a tax court decision upholding a determination that he was liable for income tax deficiencies and penalties related to his 2006 and 2007 taxes, the determination was correct, and the judgment is affirmed. Judgment is affirmed. Chaganti v. Commissioner of Internal Revenue (MLW No. 72464/Case No. 17-3804 – 2 pages) (U.S. […]
Administrative: Taxation- Assessment- Standing
Where buyers of residential property sought a reduction in the appraised value of their property after researching the property’s assessment and sales history, the buyers did not have standing to challenge a 2008 assessment because they did not own the property until 2014, and the judgment is affirmed because the buyers failed to present substantial […]
Administrative : Taxation – Excise Tax
Thompson Truck & Trailer, Inc. v. U.S. (MLW No. 72039/Case No. 17-3154 – 5 pages) (U.S. Court of Appeals, 8th Circuit, Wollman, J.)
Administrative : Taxation – Royalty Rates
Medtronic, Inc. v. Commissioner (MLW No. 22010/Case No. 17-1866 – 13 pages) (U.S. Court of Appeals, 8th Circuit, Wollman, J.)
Administrative : Taxation – Home Levy – Compromise Offer
U.S. v. Brabant-Scribner (MLW No. 72006/Case No. 17-2825 – 4 pages) (U.S. Court of Appeals, 8th Circuit, Stras, J.)
Administrative : Taxation – Deficiency Determination – Economic Outlay Doctrine
Hargis v. Koskinen (MLW No. 71787/Case No. 17-1694 – 9 pages) (U.S. Court of Appeals, 8th Circuit, Benton, J.)
Administrative : Taxation – Notice Of Deficiency – Validity
Muncy v. Commissioner of Internal Revenue (MLW No. 71674/Case No. 17-2576 – 3 pages) (U.S. Court of Appeals, 8th Circuit, Benton, J.)
Latest Opinion Digests
- Criminal Law: Child Abuse-Sufficiency Of Evidence-Closing Argument
- Civil Rights: Religious Freedom-RLUIPA-Res Judicata
- Civil Practice: Res Judicata-Stop Work Order
- Immigration: Drug Conviction-Removability-Overbreadth of State Offense
- Civil Practice: Asset Forfeiture-Sanctions
- Civil Rights: Due Process-Failure to State Claim
- Probate : Revocable Trust – Amendment – Reformation
- Employer – Employee : Unpaid Commissions – At-Will Status
- Criminal Law : Post-Conviction Relief – Effectiveness Of Counsel – Conflict Of Interest
- Appellate Practice : Jurisdiction – Final Judgment
- Domestic Relations : Parenting Plan – Child Support
- Criminal Law : Post-Conviction Relief – Guilty Plea – Sentence Advice
Top stories
- Cole County prosecutor loses third Sunshine Law appeal
- Supreme Court weighs lagging symptoms in work comp case
- New accommodation rights for pregnant workers offer broad protections
- Clark named as next Eastern District chief judge
- Russell reflects on change as women take charge of Missouri’s legal system
- NCAA scores positive gender equity review from St. Louis firm
- Big improvements for Missouri bar takers | List of bar passers
- Athena Dickson named vice-president of Missouri Bar
