Court Rulings

Alabama Department of Revenue and Vernon Barnett, in his official capacity as commissioner of the Alabama Department of Revenue v. Bryant Bank
The Department had provided a reasonable interpretation of the ambiguous phrase, "state-distributed portion of the tax otherwise due"
September 14, 2018

UNIQUEST DELAWARE LLC and UNILAND HOLDINGS LLC as Tax Matters Partner, Plaintiffs, v. UNITED STATES OF AMERICA, Defendant
Cash Grants to Partnership held Taxable Incomeble Income
March 27, 2018

Consolidated Edison Company of New York v. United States
​January 9, 2013
The U.S. Court of Appeals ruled against lease-in, lease out (LILO) deductions, reversing and remanding a previous Claims Court decision that had allowed Consolidated Edison to claim rental deductions and interest expenses.

Tempel v. Commissioner
April 5, 2011
State tax credits as property

Lee v. Commissioner
September 11, 2006
Taxpayer failed half personal services test to be considered a real estate professional

DaimlerChrysler Corp. v. Cuno
May 15, 2006
Plaintiffs’ standing to challenge the state franchise tax credit

Story v Commissioner
September 24, 1962
True debt; Assessing ability of not-for-profit to repay a debt