• SU-BE, LLC v. New Castle County Dep't of Land Use

    Publication Date: 2024-07-02
    Practice Area: Tax
    Industry: Agriculture | Construction | Real Estate | State and Local Government
    Court: Delaware Superior Court
    Judge: Judge Butler
    Attorneys: For plaintiff: Theodore A. Kittila, William E. Green, Halloran, Farkas, Kittila, LLP, Wilmington, DE for appellant.
    for defendant: Adam Singer, Judith Ann Hildick Mitchell, William C. Martin, New Castle County Law Department, Wilmington, DE for appellees.

    Case Number: N23A-05-005 CEB

    Court found no error in excluding portion of property from farmland exemption where evidence supported the finding that the enclosed portion was not being used for farming purposes.

  • Menzies v. Seyfath Shaw LLP

    Publication Date: 2023-11-06
    Practice Area: Tax
    Industry: Financial Services and Banking | Insurance
    Court: U.S. District Court of Delaware
    Judge: District Judge Bibas
    Attorneys: For plaintiff: Daniel Charles Herr, Law Office of Daniel C. Herr LLC, Wilmington, DE for plaintiff.
    for defendant: Jennifer Marie Kinkus, William Edward Gamgort, Young, Conaway, Stargatt & Taylor LLP, Wilmington, DE for defendants.

    Case Number: 1:21-cv-00249-SB

    Breach of fiduciary duty claim was untimely under statute of limitations where plaintiff was on inquiry notice of his claim no later than his receipt of an IRS audit notice investigating transactions involving defendant.

  • Mylan Inc. v. Comm'r of Internal Revenue

    Publication Date: 2023-08-14
    Practice Area: Tax
    Industry: Federal Government | Manufacturing | Pharmaceuticals
    Court: U.S. Court of Appeals for the Third Circuit
    Judge: Judge Jordan
    Attorneys: For plaintiff: Clint Carpenter, Arthur T. Catterall, United States Department of Justice Tax Division, Washington, DC; Emily J. Giometti, Cincinnati, OH; Lisa M. Rodriguez, Office of District Council, Internal Revenue Service, Newark, NJ; Mary H. Weber, Internal Revenue Service Office of Chief Counsel, Cincinnati, OH for appellant.
    for defendant: Gregory G. Garre, Eric Konopka, Latham & Watkins, Washington, DC; Bryan M. Killian, William F. Nelson, James G. Steele, III, Morgan Lewis & Bockius, Washington, DC for appellee.

    Case Number: 22-1193

    Legal expenses incurred by generic drug manufacturers to defend against patent infringement lawsuits were tax-deductible where they were ordinary and necessary business expenses as patent litigation was separate from the FDA approval process for ANDAs.

  • 250 Executive, LLC v. Christina Sch. Dist.

    Publication Date: 2023-02-14
    Practice Area: Tax
    Industry: Real Estate | State and Local Government
    Court: Delaware Superior Court
    Judge: Judge Wharton
    Attorneys: For plaintiff: Daniel F. McAllister, McAllister Firm, LLC, Wilmington, DE for petitioner.
    for defendant: James H. McMackin, III, Michelle G. Bounds, Morris James LLP, Wilmington, DE for defendants.

    Case Number: N22C-03-190 FWW

    Taxing entity improperly exercised discretion to deny refund request where taxpayer had undisputedly overpaid its property taxes due to the county's erroneous assessments.

  • 250 Executive, LLC v. Christina Sch. Dist.

    Publication Date: 2022-03-15
    Practice Area: Tax
    Industry: Real Estate | State and Local Government
    Court: Court of Chancery
    Judge: Vice Chancellor Laster
    Attorneys: For plaintiff: Daniel F. McAllister, Tarabicos, Grosso & Hoffman LLP, New Castle, DE for petitioner.
    for defendant: David H. Williams, Michelle G. Bounds, Morris James LLP, Wilmington, DE for respondents.

    Case Number: D69742

    The court found that plaintiff's claim for declaratory judgment and injunctive relief were not equitable claims and did not confer subject matter jurisdiction on the Chancery Court.

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  • Dir. of Revenue v. Verisign, Inc.

    Publication Date: 2021-12-14
    Practice Area: Tax
    Industry: E-Commerce
    Court: Delaware Supreme Court
    Judge: Justice Traynor
    Attorneys: For plaintiff: Anthony J. Testa, Jr., Matthew M. Warren, Michael B. Cooksey, Delaware Department of Justice, Wilmington, DE; Tiffany R. Moseley, Steven S. Rosenthal, Loeb & Loeb, Washington, DC for appellant
    for defendant: Frank. J. Gallo, Kyle O. Sollie, Sebastian C. Watt, Benjamin P. Chapple, Reed Smith LLP, Wilmington, DE for appellee

    Case Number: D69643

    Division of revenue policy limiting the use of net operating loss to the amount claimed on a consolidated federal income tax return was inconsistent with operative state tax law which required each Delaware corporate taxpayer to calculate its income as if it had filed its federal return separately.

  • Baldwin v. New Castle County

    Publication Date: 2021-09-29
    Practice Area: Tax
    Industry: Real Estate | State and Local Government
    Court: Delaware Superior Court
    Judge: Judge Johnston
    Attorneys: For plaintiff: Maxine Baldwin, plaintiff pro se
    for defendant: Nicholas J. Brannick, New Castle County, New Castle, DE for defendant.

    Case Number: D69555

    Mortgagor lacked standing to challenge the payment of property tax liens after conveying the property to another party as liens ran with the property.

  • 1313 Owner LLC v. New Castle County Office of Fin., Assessment Div.

    Publication Date: 2020-02-12
    Practice Area: Tax
    Industry: Real Estate | State and Local Government
    Court: Delaware Superior Court
    Judge: Judge Streett
    Attorneys: For plaintiff: Thomas P. McGonigle and Sawyer M. Traver for appellant.
    for defendant: Adam Singer and Nicholas J. Brannick for appellees.

    Case Number: D68870

    Property tax board erred in failing to consider subject commercial property's high vacancy rate and the effect it had on the property's valuation.

  • CSDCPC 920 French, LLC v. Christina Sch. Dist.

    Publication Date: 2019-12-04
    Practice Area: Tax
    Industry: Education | State and Local Government
    Court: Delaware Superior Court
    Judge: Judge Johnston
    Attorneys: For plaintiff: David A. White, McCarter & English, LLP, Wilmington, DE for plaintiff.
    for defendant: David H. Williams, Morris James LLP, Wilmington, DE for defendants.

    Case Number: D68792

    School district's decision not to grant school tax refund to entity afforded charitable tax exemption affirmed where voluntary payment of tax pending appeal meant there was no unconstitutional taking and where statutory scheme governing refund did not violate due process.

  • G2A.Com SP. Z.O.O. v. United States

    Publication Date: 2019-10-30
    Practice Area: Tax
    Industry: Consumer Products | Electronics | Federal Government
    Court: U.S. Court of Appeals for the Third Circuit
    Judge: Judge Porter
    Attorneys: For plaintiff:
    for defendant:

    Case Number: D68752

    IRS did not err by mailing notice of administrative summons to third-party under U.S.-Poland Tax Treaty where taxpayer was not entitled to notice of request sent to third-party and where IRS was entitled to mail or serve notice of summons.