Search for: "South Coast Corporation v. Commissioner of Internal Revenue"
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24 May 2020, 5:34 am
In Steward, an Alabama corporation paid the tax required under the statute before filing a claim for refund with the Commissioner of Internal Revenue, claiming it could recover the payment because the statute was unconstitutional. [read post]
9 Jul 2018, 2:31 pm
Director of Virgin Islands Bureau of Internal Revenue, Judge Hardiman’s opinion for the Court held that prior to 2004, taxpayers could establish “bona fide residence” regardless of whether their intent was to avoid tax liability or not. [read post]
6 Jan 2015, 4:14 am
As discussed here, in Public Employees’ Retirement System of Mississippi, v. [read post]
