A law professor is seeking appellate review of a New York tribunal's decision finding that his wages earned working remotely from Connecticut during the COVID-19 pandemic were properly allocated to New York. taxnotes.com/tax-notes-toda…

A Hawaii court affirmed the denial of attorney fees in a property tax case, finding that the lower court lacked jurisdiction to award the fees under state law. taxnotes.com/tax-notes-toda…

The Ohio Board of Tax Appeals (BTA) has upheld the rejection of a $1 tax valuation for a Cincinnati property operating as a park after determining that the property has potential for commercial development. taxnotes.com/tax-notes-toda…

An Italian language-immersion preschool didn't qualify for a charitable property tax exemption because its services were inaccessible to indigent families, according to the Oregon Tax Court. taxnotes.com/tax-notes-toda…

The California Office of Tax Appeals (OTA) rejected a restaurant group's claimed deductions for nontaxable food sales, upholding over $424,000 in sales tax and penalties against the company. taxnotes.com/tax-notes-toda…

A commercial landlord's property assessment challenge was untimely and therefore the local board of review properly denied a hearing in the case, a Wisconsin appellate court has held. taxnotes.com/tax-notes-toda…

An Illinois appellate court has dismissed a tax lien purchasing company’s claim that it is entitled to interest on a refunded redemption payment. taxnotes.com/tax-notes-toda…

A New Jersey restaurant was denied attorney fees related to a sales and income tax liability case that had already been resolved through a settlement agreement. taxnotes.com/tax-notes-toda…

A business officer’s tax liability conference request was denied because it was filed over 10 years past the deadline, according to the New York State Division of Tax Appeals. taxnotes.com/tax-notes-toda…

A Tennessee couple's property tax appeal was dismissed by an administrative judge after they failed to appear at a hearing despite proper notice. taxnotes.com/tax-notes-toda…

A business officer’s tax liability conference request was denied because it was filed over 10 years past the deadline, according to the New York State Division of Tax Appeals. Read more from Caitlin Mullaney: taxnotes.co/3V0iQsG

A group of states and a New York village failed to persuade the Second Circuit to overturn an IRS final rule restricting their charitable contribution workarounds to the $10,000 state and local tax deduction cap. taxnotes.co/4fysOem

A group of states and a New York village failed to persuade the Second Circuit to overturn an IRS final rule restricting their charitable contribution workarounds to the $10,000 state and local tax deduction cap. taxnotes.com/tax-notes-toda…

The Ohio Supreme Court upheld a $3.67 billion valuation of the Ohio portion of a multistate pipeline, rejecting the taxpayer’s “legal error” argument. taxnotes.com/tax-notes-toda…

The Ohio Supreme Court upheld a $3.67 billion valuation of the Ohio portion of a multistate pipeline, rejecting the taxpayer’s “legal error” argument. Read more from Caitlin Mullaney: taxnotes.co/4oIO8lM

A Florida woman who worked remotely for an Alabama company was not subject to Alabama income tax for 2021, the state tax tribunal ruled.  taxnotes.com/tax-notes-toda…

A Texas religious organization that didn't apply for a property tax exemption is subject to state law and must pay the assessment for its four properties, according to a state appeals court. taxnotes.com/tax-notes-toda…

A Texas religious organization that didn't apply for a property tax exemption is subject to state law and must pay the assessment for its four properties, according to a state appeals court. Read more from Caitlin Mullaney: taxnotes.co/41Orlea

The New Jersey Tax Court dismissed a taxpayer's appeal challenging the rejection of his claimed income tax deductions because the complaint was untimely filed. taxnotes.com/tax-notes-toda…

A Tennessee homeowner’s assessment was reduced by over $50,000 after he provided evidence of the poor condition of the unmaintained historic home. taxnotes.com/tax-notes-toda…