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Taxation – Delegation Does Not Preclude Payroll Tax Liability (access required)

Johnson v. U.S. Although wife said she delegated to husband the daily operation of the “Koba Institute,” which she took over after husband failed to make payroll tax payments for the related “Koba Associates Inc.,” she was a “responsible person” who willfully failed to pay payroll trust fund taxes and is liable for the “100 percent penalty”; the 4th Circuit upholds summary judgment for the government requiring wife to pay $304,355.90 and husband to pay $240,071.12.

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Taxation – Civil Practice – Interpleader – Preliminary Injunction — Federal & State Agencies – Separate Claims (access required)

Bucksport Water System, Inc. v. Weaver Engineering, Inc. Both the U.S. Internal Revenue Service and the S.C. Department of Revenue claim they are entitled to $49,260 that plaintiff owes to one of its contractors; in an interpleader action like this, the Tax Injunction Act does not prohibit the court from issuing an injunction.

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Taxation – Civil Practice – Interpleader – Preliminary Injunction — Federal & State Agencies – Separate Claims (access required)

Bucksport Water System, Inc. v. Weaver Engineering, Inc. Both the U.S. Internal Revenue Service and the S.C. Department of Revenue claim they are entitled to $49,260 that plaintiff owes to one of its contractors; in an interpleader action like this, the Tax Injunction Act does not prohibit the court from issuing an injunction.

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Taxation – Corporate Income – Partnership – Infrastructure Tax Credits (access required)

Centex International, Inc. v. South Carolina Department of Revenue Under the Infrastructure Credit Statute, S.C. Code Ann. § 12-6-3420(A), only a corporation may claim the credit. Because the entity that incurred the infrastructure project expenses at issue was a partnership, it did not qualify for the credit. Thus, there was no credit available to pass through to its partners (three affiliated corporations) and, in turn, to the appellant-parent corporation.

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Taxation – Administrative — Refund Request – Informal Claim – Insufficient – Civil Practice – Jurisdiction (access required)

Babcock Center, Inc. v. United States Plaintiff’s claim for a tax refund for the first three quarters of 2007 mentioned the fourth quarter only in the body of the statement of facts: “In striving to carry out Babcock Center’s mission, budgeting and cash management are difficult due to the nature of its funding.

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