Administrative Agency Constitutional Law Tax

Read need-to-know updates, commentary, and analysis on Administrative Agency issues written by leading professionals.
News & Analysis as of

Mortgagee Lacks Standing to Appeal

A panel of a Commonwealth Court held that a mortgagee is not an aggrieved party for purposes of standing to take an appeal of the assessment of real property. Mountain Manor Development Company LP v. Monroe County Board of...more

Indiana Tax Court denies budget and tax levy appeals; two local units gave improper notices, one erroneously argued that poor...

The Indiana Tax Court has issued three decisions in the first half of 2014 relating to appeals of final determinations by the Department of Local Government Finance (DLGF) regarding budgets and tax levies for local taxing...more

MoFo New York Tax Insights - Volume 5, Issue 5 - May 2014

In This Issue: - Two Combined Reporting Decisions Highlight Issues Involving “Permissive” Combined Reporting - New York State Corporate Tax Reform Legislation Enacted – What You Need to Know - Appellate Court...more

Indiana homeowner failed to prove lack of uniformity in the assessment of his property

Indiana’s burden-shifting statute doesn’t apply to uniformity claims, the Tax Court ruled in a recent decision in which it also held the Owner failed to show that the assessment of his home was non-uniform with those of other...more

MoFo New York Tax Insights - Volume 5, Issue 4 - April 2014

In This Issue: City ALJ Holds First Amendment Requires Exercise of Discretionary Authority for Sourcing Receipts from Providing Credit Ratings; Tribunal Affirms Partial Day Count for Statutory Residency Purposes; ALJ...more

MoFo New York Tax Insights - Volume 5, Issue 4 - April 2014

In This Issue: City ALJ Holds First Amendment Requires Exercise of Discretionary Authority for Sourcing Receipts from Providing Credit Ratings; Tribunal Affirms Partial Day Count for Statutory Residency Purposes; ALJ...more

Q&A With Morrison & Foerster's Mitch Newmark

Mitchell A. Newmark is a partner at Morrison & Foerster LLP and is concentrated on state and local tax litigation and appeals before administrative and judicial bodies around the country. Newmark also advises companies and...more

MoFo New York Tax Insights - Volume 4, Issue 8 - August 2013

In This Issue: ALJ Disallows Combined Filing in Absence of Substantial Intercorporate Transactions; Court Rejects Constitutional Challenge to Tax Credit Deferral Legislation; New York City Loses Another Transfer Tax...more

National Federation Of Business V. Sebelius: A Decision For The Ages - A Comment On Chief Justice Roberts’ Majority Opinion

The Conventional Wisdom - Earlier this year, prior to the oral arguments before the United States Supreme Court (the “Court”) in National Federation of Business, et al. v. Sebelius ( “National Federation” case), 132...more

Crown Appeals Tax Court Decision in Guindon – Are Advisor Penalties “Criminal”?

On October 31, 2012, the Crown filed a Notice of Appeal with the Federal Court of Appeal against the judgment of the Tax Court of Canada in Julie Guindon v. The Queen (2012 TCC 287). In that decision, the Tax Court held that...more

New York Publishes MTA Payroll Tax Protective Refund Claim Procedures

Refund claims for employers should be filed on or before November 2, 2012. On October 17, the New York State Department of Taxation and Finance (Department) published guidance regarding the procedures for taxpayers to...more

Gillette Reinstated. If Compact is Elected, LCUP Penalty Shouldn't Apply

The First Appellate District of the California Court of Appeal has once again held that California taxpayers may avail themselves of the Multistate Tax Compact (the Compact) election, which allows for taxpayers to file...more

Tax Court holds that advisor penalties under section 163.2 of the ITA constitute criminal offences

In what is certain to be the first step in a very important precedent, the Tax Court of Canada held on October 2, 2012 that the advisor penalties created under section 163.2 of the Income Tax Act constitute criminal offences...more

A Close Shave: California Court of Appeal Rules on Multistate Compact Election

On October 2, 2012, the California Court of Appeal issued an opinion on rehearing in The Gillette Company et al. v. Franchise Tax Board, reversing in full the trial court’s decision in favor of the Franchise Tax Board (FTB)....more

Potential Refund Claims: New York MTA Payroll Tax Held Unconstitutional

Taxpayers should act now to protect refund claims based on the New York Supreme Court's recent determination that the MTA Payroll Tax is unconstitutional. On August 22, the New York State Supreme Court held that the New...more

Taxpayer’s Due Process Rights Were Not Violated When Attorneys From The County Counsel's Office Represented The Assessor And...

The United States Court of Appeals for the Ninth Circuit recently held that dual representation pursuant to a California statute that allows individual representatives from the county counsel’s office to represent the...more

Act 55 Charitable Exemption Standards Undermined Further

The usefulness of the objective Charitable Exemption Standards set out in Act 55 of 1997, the Purely Public Charity Act, seems to have been further undermined by a recent Commonwealth Court decision. As discussed in our May...more

CA’s 20% LCUP Penalty Shouldn’t Apply to Compact Elections Under Gillette

Friday, Reed Smith partner and former FTB Chief Counsel Brian Toman submitted a written request for consideration at the FTB's meeting yesterday for the FTB to interpret the 20 percent Large Corporate Understatement Penalty...more

Patient Protection and Affordable Care Act: The Decision

What Happens to Floridians who do not Buy Health Insurance? On June 28, 2012, the United States Supreme Court ruled in National Federation of Independent Business v. Sebelius, that the mandate in the Patient Protection...more

Gillette Wins. You Win. Taxpayers Should Hurry to File California Refund Claims Before the Fall Deadline

Executive summary and action item Today, a California Court of Appeal held that taxpayers have the option of electing to single-weight (as opposed to double-weight) their sales factor to compute their California...more

Why 2012 Is a Great Year to Make a Philanthropic Gift

Overview On June 28, 2012, the Supreme Court ruled that the Affordable Care Act (ACA) is constitutional. In so ruling, the Supreme Court confirmed that Congress has the power to require healthcare coverage for 30...more

Will Proposed Amendment 4 to the Florida Constitution (On the November 2012 Ballot) Boost Florida's Economy? Independent Analysis...

In November 2012, Florida will decide whether or not to amend the state constitution with proposed Amendment 4. As for what that might mean to individual Floridians as well as Florida business interests and those developing...more

Affordable Care Act Declared Constitutional . . . For the Most Part

On June 28, 2012—the last day of the 2011 term—the U.S. Supreme Court ruled in a 5-4 decision, with Chief Justice Roberts writing for the majority, that the individual mandate provision of the Patient Protection and...more

Supreme Court Health Care Ruling: Preliminary Analysis & Implications Going Forward

The Supreme Court today largely upheld the challenged provisions of the Affordable Care Act (ACA). However, its legal rationale, particularly in relation to the individual mandate, diverged from the main focus of the briefs...more

HEALTH REFORM: U.S. Supreme Court's Ruling on the Affordable Care Act: What Does It Mean? .

By now, every American who pays any attention to the news is aware that the Supreme Court of the United States has upheld essentially all of the Obama administration's Affordable Care Act ("ACA"). We have posted a copy of the...more

70 Results
|
View per page
Page: of 3

Follow Administrative Agency Updates on: