The Commissioner appealed the decision of the Tax Court allowing taxpayers to apply the parsonage allowance income exclusion of Internal Revenue Code 107(2) to multiple houses. A divided Tax Court held that taxpayers were entitled to exclude from their… Continue reading
Plaintiff appealed the district court’s dismissal of its tax refund suit for mootness. Shortly after the litigation began, the IRS refunded the disputed taxes in full. Plaintiff claimed, however, that a live controversy still existed because it also so… Continue reading
This case stemmed from a property dispute between the parties. White Springs appealed the district court’s confirmation of an arbitration award in favor of Glawson, challenging the grant of attorneys’ fees, expert fees, and prejudgment interest and sou… Continue reading
Taxpayer was awarded and received a net $5.25 million qui tam payment from the government as a “relator” in two lawsuits settled against a government contractor under the False Claims Act (FCA), 31 U.S.C. 3729-3733. Taxpayer asserted that the award was… Continue reading
Defendant appealed a grant of summary judgment in favor of the United States when the government brought an action against him to recover a tax refund of over $300,000 that it contended was erroneously refunded. At issue was whether the district court … Continue reading