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Tax Court Digest: Jan. 6

INCOME TAX Commissioner Filed Return Appellant challenged the Commissioner of Revenue’s filed return for her income taxes in 2011 after she failed to file a return, arguing that she was not obligated to pay personal income tax. Even though appellant ...

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8th U.S. Circuit Court of Appeals Digest: Jan. 6

CIVIL OPINIONS ADMINISTRATIVE Preemption; Surface Transportation Board; Flood Damage Where farm owners claimed a railroad’s maintenance of an embankment caused the loss of their farm property, the Surface Transportation Board properly determined that the farm owners’ state-law claims would unreasonably ...

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Tax Court Digest: Dec. 30

SALES & USE TAX Real Property At issue in this appeal was the assessment of sales and use tax on tangible property sold by appellant to construction company for use in the Medical Biosciences Building at the University of Minnesota.  ...

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U.S. Bankruptcy Appellate Panel

Student Loans Dischargeability Where a debtor challenged a bankruptcy court decision finding some but not all of her student loan obligations to be dischargeable, the judgment is affirmed because the court properly reviewed a complete year of the debtor’s income ...

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