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Constitutional Challenges › Tax Appeals

Jackson Lewis P.C.

Remote Work Challenges After New York Tax Appeals Tribunal Upholds Income Tax “Convenience Rule”

Jackson Lewis P.C. on

In an opinion issued on May 15, 2025, the State of New York Tax Appeals Tribunal, the highest administrative forum for state tax appeals, upheld the application of the state’s income tax “convenience rule” imposing New York...more

Morgan Lewis

Los Angeles ‘Mansion Tax’ Update Regarding Office of Finance Assessments

Morgan Lewis on

Taxpayer disputes involving Los Angeles’s Measure ULA, the Homelessness and Housing Solutions Tax—commonly referred to as the “mansion tax”—are progressing through the city’s administrative review process. Property owners...more

Miller Canfield

Is the Chief of IRS Appeals Constitutionally Appointed?

Miller Canfield on

The United States Tax Court skillfully dodged answering the headline question with a holding on standing. The court decided, however, that IRS appeals officers and IRS appeals team managers are not officers of the United...more

Franczek P.C.

School Districts File Amicus Curiae Brief in Landmark Federal Property Tax Lawsuit

Franczek P.C. on

Last week, nine Cook County school districts and Calumet City filed an amicus curiae (“friend of the court”) brief in the Seventh Circuit Court of Appeals in support of rehearing in the case A.F. Moore & Associates Inc. v....more

Morrison & Foerster LLP

MoFo New York Tax Insights - Volume 9, Issue 12

Morrison & Foerster LLP on

A SECOND APPELLATE COURT UPHOLDS THE CONSTITUTIONALITY OF NEW YORK’S STATUTORY RESIDENCY SCHEME - The New York Appellate Division, Third Department, has upheld the dismissal of a declaratory judgment action brought by...more

Dickinson Wright

Recent Kentucky Cases Hold That Exempt Owner Does Not Mean Property Taxes Precluded, and Leased Real Property Value May Include...

Dickinson Wright on

Kentucky cases recently held that property is not exempt from taxation merely because the owner may be constitutionally exempt. Also, the valuation of leased property is rental income less expenses. However, if sales of...more

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