Administrative Law, Tax Law, Constitutional Law

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

by Moses Luski | Shumaker, Loop & Kendrick, LLP on 11/11/2012

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”?

by Dentons on 11/8/2012

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

by Morgan Lewis on 10/18/2012

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

by Reed Smith on 10/10/2012

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

by Dentons on 10/8/2012

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

by Sutherland Asbill & Brennan LLP on 10/3/2012

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

by Morgan Lewis on 10/3/2012

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...

by Kronick, Moskovitz, Tiedemann & Girard on 9/27/2012

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

by McNees Wallace & Nurick LLC on 9/25/2012

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

by Reed Smith on 9/11/2012

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

by Bilzin Sumberg Baena Price & Axelrod LLP on 8/29/2012

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

by Reed Smith on 7/26/2012

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

by Manatt, Phelps & Phillips, LLP on 7/24/2012

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...

by Rosa Eckstein Schechter on 7/16/2012

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

by Duane Morris LLP on 6/29/2012

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

by Mintz Levin - Health Law on 6/29/2012

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 Epstein Becker & Green, P.C. on 6/29/2012

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

Supreme Court Issues Decision on the Affordable Care – Immediate Implications for Health Care Industry

by Ropes & Gray LLP on 6/29/2012

In the United States Supreme Court’s historic decision announced today, the Patient Protection and Affordable Care Act (“ACA”) has emerged substantially intact as the blueprint for national health reform in the coming years....more

Health Care Reform Supreme Court Decision

by Snell & Wilmer L.L.P. on 6/28/2012

This morning, in a 5-4 decision, the Supreme Court determined that the Patient Protection and Affordable Care Act is constitutional. The Supreme Court's decision upholds the constitutionality of two key provisions of health...more

U.S. Supreme Court Upholds the Patient Protection and Affordable Care Act of 2010 ("PPACA")

by Saul Ewing LLP on 6/28/2012

Today, June 28, 2012, the United States Supreme Court (“Court”) upheld PPACA by a 5-4 vote, with Chief Justice Roberts providing the swing vote with respect to the individual mandate to purchase health insurance (“Mandate”)....more

Supreme Court Upholds Health Care Reform -- Virtually All Americans Required to Buy Health Insurance or Face Increased Taxes

by Dinsmore & Shohl LLP on 6/28/2012

Today, by a 5-4 vote, on the strength of an opinion authored by Chief Justice John Roberts, the United States Supreme Court upheld the individual mandate in the Patient Protection and Affordable Care Act (“ACA”) signed into...more

Supreme Court Upholds Individual Mandate in the Affordable Care Act, but Medicaid Expansion is in Question

by Sheppard Mullin Richter & Hampton LLP on 6/28/2012

The Supreme Court ruled today 5-4 that the Affordable Care Act is constitutional and upheld the individual mandate, requiring most Americans to maintain "minimum essential" health insurance coverage. The decision was written...more

IRS Releases Proposed Regulations on Requirements for Tax-Exempt Hospitals

by Ropes & Gray LLP on 6/26/2012

On June 22, only days before the Supreme Court is expected to rule on the constitutionality of the Patient Protection and Affordable Care Act (“PPACA”), the Treasury Department released proposed regulations under Internal...more

Illinois "Amazon" Law Ruled Unconstitutional

by Loeb & Loeb LLP on 5/10/2012

An Illinois circuit court in Performance Marketing Association, Inc. v. Hamer ruled that the Illinois "click-through" nexus statute (otherwise known as the Illinois "Amazon" law) violates the Commerce Clause of the United...more

Reasserting Its Role as Final Interpreter of the Law, the Supreme Court Rejects IRS "Fighting Regulation" in United States v. Home...

by Morrison & Foerster LLP on 5/7/2012

On April 25, 2012, the Supreme Court issued a 5-4 opinion, written by Justice Breyer, concluding that Treasury Regulation § 301.6501(e)-1(a)(iii) was invalid. The regulation required overstatements of basis to be treated as...more

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Administrative Law › Tax Law › Constitutional Law