Khan v. Tax Comm'n

1 Citing case

  1. Khan v. Tax Comm'n

    414 P.3d 1002 (Utah Ct. App. 2018)

    ¶3 This court recently rejected Khan's arguments in his previous request for judicial review of the Commission's prior decision. See Khan v. Tax Comm'n, 2016 UT App 142, ¶ 1, 377 P.3d 702. As the Commission correctly asserts, in Khan , this court determined that Utah's statutory term "loss carry forwards" was synonymous with loss carryover used in the federal income tax, and that it was "not a deduction that offsets Khan's income for the purposes of determining his renter's refund, but is instead added to his AGI to determine his household income." Id . ¶ 17.