Kimberley Rice Kaestner 1992 Family Trust v. North Carolina Department of Revenue (Lawyers Weekly No. 15-15-0411, 23 pp.) (Gregory McGuire, J.) 2015 NCBC 36 Holding: The collection of income taxes from an out-of-state trust pursuant to G.S. § 105-160.2 violated ...Read More »
Belk v. Commissioner of Internal Revenue (Lawyers Weekly No. 14-01-1185, 22 pp.) (Motz, J.) No. 13-2161, Dec. 16, 2014; 4th Cir. Holding: The 4th Circuit upholds a Tax Court decision disallowing a $10,524,000 charitable deduction for a conservation easement based ...Read More »
United States v. Appelbaum (Lawyers Weekly No. 14-04-0933, 15 pp.) (Richard Voorhees, J.) 5:12-cv-00186; W.D.N.C. Holding: In this action to collect withholding taxes from a corporation’s responsible party, defendant counterclaims that the Internal Revenue Service damaged him by failing to ...Read More »
In re Appeal of Interstate Outdoor Inc. (Lawyers Weekly No. 14-07-0885, 12 pp.) (Donna Stroud, J.) Appealed from the Property Tax Commission. N.C. App. Holding: Where the county took into account the relevant properties of the taxpayer’s billboards, such as ...Read More »
Wake County v. Hotels.com, L.P. (Lawyers Weekly No. 14-07-0806, 38 pp.) (Wanda Bryant, J.) Appealed from Wake, Buncombe, Dare & Mecklenburg Counties Superior Court (Calvin Murphy, J.) N.C. App. Holding: The pre-2010 version of G.S. § 105-164.4(a)(3) did not define ...
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In re Appeal of Villas at Peacehaven, LLC (Lawyers Weekly No. 14-07-0654, 12 pp.) (Douglas McCullough, J.) Appealed from the Property Tax Commission. N.C. App. Holding: Where the taxpayer presented expert testimony that, rather than valuing each rental home individually, ...Read More »