Allen v. Commissioner of Revenue ServicesAnnotate this Case
Plaintiffs requested from the Commissioner of Revenue Services a tax refund for the taxable years 2002, 2006, and 2007. The Commissioner denied the request. The trial court upheld the decision of the Commissioner. The Supreme Court (1) reversed the trial court’s award of summary judgment with respect to the taxable year 2002, holding that the form of the trial court’s judgment with respect to that claim was improper; but (2) affirmed the judgment of the trial court in all other respects, holding that the remainder of Plaintiffs’ contentions regarding the judgment were unavailing.