Explore 14 court opinions on Tax Refund Claims. AI-powered plain English summaries, key holdings, and legal analysis.
14 recent cases analyzed in this topic area.
Texas Appeals Court Upholds Tax Assessment Against EOG Resources
In Re EOG Resources, Inc. v. the State of Texas, decided by Texas Court of Appeals on April 15, 2026, resulted in a defendant win outcome. The dispute centered on whether EOG Resources, Inc. was entit...
Kelly Hancock, Acting Comptroller of Public Accounts of the State of Texas and Ken Paxton, Attorney General of the State of Texas v. American Airlines, Inc., decided by Texas Court of Appeals on April...
Texas Court Affirms Sales Tax Refund for Exported Resale Goods
In Re PVF Industrial Supply, Inc. v. the State of Texas, decided by Texas Court of Appeals on March 11, 2026, resulted in a plaintiff win outcome. The core dispute involved whether PVF Industrial Supp...
Taxpayer Fails to Prove Unconstitutional Application of Intangible Tax
Jean Max Mathieu v. Department of Revenue, Etc., decided by Florida District Court of Appeal on March 4, 2026, resulted in a defendant win outcome. The appellate court reviewed a final order from the ...
Texas Appeals Court Rules for Company on Franchise Tax Refund
Kelly Hancock, Acting Comptroller of Public Accounts of the State of Texas and Ken Paxton, Attorney General of the State of Texas v. Championx, LLC, decided by Texas Court of Appeals on February 12, 2...
Planet K Wins Franchise Tax Refund Case Against Texas Comptroller
In Re MMK Holdings, L.P. D/B/A Planet K v. the State of Texas, decided by Texas Court of Appeals on February 10, 2026, resulted in a plaintiff win outcome. This case concerns whether Planet K, a retai...
Tenth Circuit Denies Tax Refund for Private Aircraft Excise Tax
Standard Insurances v. IRS, decided by Tenth Circuit on December 22, 2025, resulted in a defendant win outcome. The Tenth Circuit affirmed the district court's decision, holding that Standard Insuranc...
Untimely Tax Filing Bars Refund Claim for Employee Benefit Trust
Electrical Welfare Trust Fund v. United States, decided by Federal Circuit on October 2, 2025, resulted in a defendant win outcome. The case concerns whether the Electrical Welfare Trust Fund (EWTF) w...
Willful failure to remit trust fund taxes means knowing they are due, not intending to defraud.
King v. United States, decided by Federal Circuit on August 18, 2025, resulted in a defendant win outcome. The case concerns the interpretation of "willful" under 26 U.S.C. § 6672, which imposes perso...
Second Circuit Affirms IRS Tax Refund Denial Due to Insufficient Evidence
New Jersey v. Bessent; Village of Scarsdale v. IRS, decided by Second Circuit on August 13, 2025, resulted in a defendant win outcome. The Second Circuit affirmed the district court's dismissal of a c...
Second Circuit Affirms IRS Tax Refund Denial
New Jersey v. Bessent; Village of Scarsdale v. IRS, decided by Second Circuit on August 13, 2025, resulted in a defendant win outcome. The Second Circuit affirmed the district court's dismissal of a c...
Fourth Circuit: Bank of America's 'all-in' NOL calculation upheld for tax purposes
Bank of America Corporation v. United States, decided by Fourth Circuit on July 29, 2025, resulted in a defendant win outcome. The Fourth Circuit affirmed the district court's decision, holding that B...
Medical device tax exemption denied for non-direct patient care items
Medtronic USA v. Cal. Dept. of Tax & Fee Admin., decided by California Court of Appeal on April 16, 2025, resulted in a defendant win outcome. The California Court of Appeal considered whether Medtron...
US Not Liable as Successor to RTC for Contract Breach
Associated Energy Group, LLC v. United States, decided by Federal Circuit on March 19, 2025, resulted in a defendant win outcome. The case concerns whether the United States, as a successor-in-interes...