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Name Category Published
ABC Rentals of San Antonio v. Commissioner of Internal Revenue
Order 		Taxation Apr. 20, 1998
Property Tax Adjustment Specialists Inc. v. Mesa County Board of Commissioners
Refund claims are subject to statute of limitations notwithstanding constitutional provision regarding illegal taxes. 		Taxation Apr. 20, 1998
Palmer v. Board of Assessment Appeals of the State of Colorado
Taxpayer has burden of proving entitlement to reclassification of land before board of assessment appeals. 		Taxation Apr. 20, 1998
Lesoon v. Commissioner of Internal Revenue
Order 		Taxation Apr. 20, 1998
United Airlines Inc. v. City and County of Denver
Taxpayer had 60 days, not 20, to file claim for refund of sales and use taxes. 		Taxation Apr. 20, 1998
Del Mesa Farms v. The Board of Equalization of Montrose County, Colorado
Items used to operate business, not building, aren't considered part of building for tax valuation purposes. 		Taxation Apr. 15, 1998
Mason v. Hutton
Order 		Taxation Apr. 15, 1998
Manor Vail Condominium Association v. Board of Equalization of the County of Eagle
Condominium components will be valued according to the character of property to which they are ascribed. 		Taxation Mar. 25, 1998
City of Avondale v. Deere Credit
Farm equipment and machinery are not motorized vehicles for purposes of assessing taxes against a business. 		Taxation Mar. 17, 1998
State of Arizona v. Short
Tax withheld by foreign country qualifies as tax credit when foreign country imposes net income tax. 		Taxation Mar. 10, 1998
Kornfeld v. Commission of Internal Revenue
Deduction for amortization of life interest in bonds jointly purchased with others is disallowed. 		Taxation Mar. 6, 1998
C.P. & Sons Inc. v. The Board of County Commissioners of the County of Boulder
Guidelines established by state property tax administrator encourages use of mass appraisal. 		Taxation Mar. 3, 1998
Premji v. Commissioner of Internal Revenue
Order 		Taxation Mar. 3, 1998
Loveness v. State of Arizona
Tax assessment on income from on-reservation logging services isn't invalid under Supremacy Clause. 		Taxation Jan. 26, 1998
Stettler v. Unites States
Order 		Taxation Jan. 20, 1998
Mission Housing Development Company v. City And County of San Francisco
Assessment board's failure to make timely determination entitles taxpayers to use their property value opinion. 		Taxation Dec. 18, 1997
Arizona Dept. of Revenue
Imposition of transaction taxes on proceeds of Indiana company's sales to state firm is appropriate. 		Taxation Jan. 7, 1997
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