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Tax

Palmer Ranch Holdings Ltd. v. Commissioner of Internal Revenue Service

The Eleventh Circuit held that a developer is entitled to a charitable deduction on its 2006 tax return for granting a conservation easement on an 82-acre parcel of property that contained a bald eagle nest. The developer valued the...

Entergy Nuclear Vermont Yankee, LLC v. Shumlin

The Second Circuit held that it lacks jurisdiction to review an electric company's suit challenging the constitutionality of Vermont's Electrical Energy Generating Tax. The company owns a nuclear power plant that is the sole entity...

Genon Mid-Atlantic, LLC v. Montgomery County, Maryland

The Fourth Circuit held that the Tax Injunction Act does not bar the owner of a power plant from challenging an...

Appalachian Voices v. Chu

The D.C. Circuit denied an environmental group's motion to preliminarily enjoin federal tax credits granted to an energy company for using "clean coal" technology at a new power plant. An injunction suspending the allocation of the tax...

Alcoa v. United States

The Third Circuit affirmed a lower court’s grant of the government’s motion for summary judgment denying appellant’s claim that its environmental cleanup costs qualify for beneficial tax treatment under §1341 of...

Glass v. Commissioner of Internal Revenue

The court upheld a tax court's decision that taxpayers' conservation easements were qualified contributions under I.R.C. §170(h)(1). The Internal Revenue Service argued that the taxpayers were not entitled to deductions for the two...

Turner v. Commissioner of Internal Revenue

The court rejects a real estate investor's claim for a charitable tax deduction stemming from a conservation easement he created on land sold to a developer. The investor claims that the easement permanently reduced the number of homes...

Quinault Indian Nation v. Grays Harbor County

The court reverses a district court decision holding that a Washington county tax imposed against a Native American tribe after it transferred forest land to the United States to hold in trust for the tribe was a permissible taxation of...

IES Indus., Inc. v. United States

The court holds that an electric utility company that was a 70% owner of a nuclear power plant in Iowa can deduct 15 years' worth of Energy Policy Act (EPACT) assessments in the tax year that the liability was determined. In 1992,...

Board of County Comm'rs v. Vail Assocs., Inc.

The court holds that a Colorado statute that exempts from taxation certain possessory interests in tax-exempt property violates the state constitution. A ski area operator, whose ski resort is located on federal land, filed suit...