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SB Liberty, LLC v. Isla Verde Association, Inc. -
Court of Appeal, Fourth Appellate District, Division One (May 22, 2013) -
In 2006, Gregg and Janet Short purchased a home in the Isla Verde residential community...more
I was in court last week and the judge appointed a corporation as the receiver in a case....more
The trustee's primary allegiance is to the beneficiary, not to the non-beneficiary spouse or ex-spouse, unless the express terms of the trust provide otherwise. Thus, when there is marital discord, the trustee must suppress...more
In Garron Family Trust v. The Queen (2009 TCC 450), Justice Judith Woods of the Tax Court of Canada came down with a very broad new rule for determining the residence of trusts.
 I conclude, then, that the...more
The Supreme Court of Canada dismissed the taxpayers’ appeal in Fundy Settlement (also known as Garron or St. Michael Trust Corp.), deciding on April 12, 2012 that the relevant trusts were resident in Canada rather than...more
In this memorandum opinion, the Court of Chancery appointed a receiver for an insolvent corporation deadlocked over how to discharge a tax lien.
Defendant Metropolitan Hospice, Inc. (“MHI”), a closely held corporation,...more
In This Issue:
New York Audit Software Subject to Freedom of Information Law Disclosure; Payments for Telephone Number “Porting” Services Not Subject to Sales Tax; Failure to Serve Notice on Representative Tolls Time...more
The Supreme Court of Canada has granted leave to appeal the decision of the Ontario Court of Appeal in Re Indalex.
In its April 2011 ruling, the Court of Appeal held that the entire amount an employer is required to...more
In this issue;
- ISS Publishes Proposed Changes to Proxy Voting Policies
- SEC’s Division of Corporation Finance Issues Bulletin Regarding Legal and Tax Opinions
- Derivatives Clearing Organization General...more
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