Richard Tzul

United States

State Tax Litigation Reporter at Bloomberg Law

Articles

T-Mobile Affiliate Loses Bid to Recoup Kentucky 911 Call Fees

1 week ago | news.bloombergtax.com | Richard Tzul

A T-Mobile affiliate was denied an approximately $612,000 refund for 911 service call fees it paid on behalf of its prepaid customers, following a Friday ruling by the Kentucky Supreme Court. T-Mobile South LLC made the payments voluntarily, and the state board it paid them to didn’t misrepresent the fee law, so T-Mobile isn’t entitled to a refund, Justice Angela McCormick Bisig wrote for the court.
New York Couple’s $1.7 Million Tax Credit Dispute to Go to Trial

1 week ago | news.bloombergtax.com | Richard Tzul

A $1.7 million claim for income tax credits will go to trial to resolve factual disputes between the couple seeking the benefit and the state tax agency, a New York tribunal said in a decision released Friday. It’s unclear whether audits delayed Paul and Judith Pollak’s amended 2016 return as they claimed, and whether the New York Division of Taxation gave them proper notice of a potential overpayment of that year, the New York Division of Tax Appeals said.
School District’s Property Tax Suit Gets Review By Texas Court

1 week ago | news.bloombergtax.com | Richard Tzul

The Texas Supreme Court announced on Friday that it will review whether a southeast Texas school district and its residents can sue a regional rehabilitation district for imposing unlawful taxes.
Columbus Community Center Property Tax-Exempt, Ohio Board Says

1 week ago | news.bloombergtax.com | Richard Tzul

A Columbus, Ohio, community center is exempt from property taxes because it was managed by a public entity, the state tax appeals board said Friday. Jeffrey Place New Community Authority, which is a government entity dedicated to community development in the city’s Italian Village neighborhood, delegated management duties to a contractor, which then hired a private subcontractor to handle the work.
Columbus Community Center Property Tax-Exempt, Ohio Board Says

1 week ago | news.bloomberglaw.com | Richard Tzul

Public entity remains the controlling owner, board saysSubcontractor received revenue to cover operating expensesA Columbus, Ohio, community center is exempt from property taxes because it was managed by a public entity, the state tax appeals board said Friday.
Former Property Owners, Massachusetts City End Takings Suit

1 week ago | news.bloombergtax.com | Richard Tzul

Former property owners and a city jointly asked a Massachusetts federal court to dismiss a lawsuit accusing the municipality of committing an unconstitutional taking. Stephen Woodbridge and Roberta Browning sued the city of Greenfield alleging violation of the Takings Clause of the US Constitution over seizing their tax-delinquent property without returning to them the funds that exceeded the value of the tax debt. The Tuesday stipulation for dismissal didn’t provide further details.
Former Property Owners, Massachusetts City End Takings Suit

1 week ago | news.bloomberglaw.com | Richard Tzul

Former property owners and a city jointly asked a Massachusetts federal court to dismiss a lawsuit accusing the municipality of committing an unconstitutional taking. Stephen Woodbridge and Roberta Browning sued the city of Greenfield alleging violation of the Takings Clause of the US Constitution over seizing their tax-delinquent property without returning to them the funds that exceeded the value of the tax debt. The Tuesday stipulation for dismissal didn’t provide further details.
Limited Partnership’s Tax Cap Lift Voided by Oklahoma High Court

1 week ago | news.bloomberglaw.com | Richard Tzul

An apartment complex’s title wasn’t transferred for tax purposes, so a 5% cap on annual value increases isn’t lifted, the Oklahoma Supreme Court held Tuesday. Partnership interest transferred by a limited partnership doesn’t constitute a real property transfer that would lift the cap, it’s instead a transfer of personal property, the opinion said. This distinction means the property’s ownership didn’t change under state law, the court said.
Developer Liable for Speculative Builder Tax, Arizona Court Says

1 week ago | news.bloombergtax.com | Richard Tzul

A developer is stuck with a tax bill of nearly $80,000 plus interest after failing to prove it qualified for deductions from Phoenix’s 2.3% levy on the gross income from a speculative builder’s business activity, the Arizona Tax Court announced Tuesday. The spreadsheet Rebuild the Block LLC submitted to prove its expenses were tax deductible was insufficient because it didn’t include information about taxes paid on the transactions or who the parties involved were, Judge Erik Thorson said.
Puerto Rican-Owned Church Exempt from New Jersey Property Tax

2 weeks ago | news.bloombergtax.com | Richard Tzul

A residential building owned by a Puerto Rican church is exempt from local property taxes because it was used as an integral part of the organization, the New Jersey Tax Court announced Friday. The Cliffside Park Borough property was vital for the church and its missionaries’ operations, Judge Joshua D. Novin said. The building was also used as residence for Congregacion Mita Inc.’s spiritual leader, the unpublished opinion said.