Civil Procedure, Tax Law, Civil Remedies

Tax Court Of Canada Issues A Comprehensive Ruling On Privilege Issues And The Appropriate Exercise Of Remedies To Address...

by Douglas Stewart | Dentons on 5/22/2013

In a recent Tax Court of Canada ruling on a motion heard in Imperial Tobacco Canada Limited v. The Queen, 2013 TCC 144 the Court considered a motion for an Order directing the Appellant to attend and be cross-examined on its...more

Nothing Goes Better with Race Tires than . . . Wine?! – Fourth Circuit Limits Taxable eDiscovery Costs

by Carey Busen | BakerHostetler on 5/8/2013

As we’ve discussed multiple times, the issue of what types of ediscovery costs are taxable under 28 U.S.C. § 1920 was first addressed by a federal appellate court last spring in Race Tires America, Inc. v. Hoosier Racing Tire...more

California Supreme Court Allows Class Actions for Local Tax Refunds - Class Actions Allowed Despite Local Ordinances Banning Them

by Michael M. Mullins, William Priest, Kelly Salt | Best Best & Krieger LLP on 5/3/2013

The California Supreme Court recently ruled that local tax refund claims may be pursued as class actions, even where a city has an existing ordinance prohibiting such claims. The ruling is broad enough to expose local...more

Sutherland SALT Shaker: April 2013 Digest

by Mary Alexander, Andrew Appleby, Zachary Atkins, Madison Barnett, Todd Betor, Scott Booth, Christopher Chang, Timothy Gustafson, Saabir Kapoor, Jessica Kerner, Shane Lord, Pilar Mata, more +Suzanne Palms, Kathryn Pittman, David Pope, Maria Todorova, Jack Trachtenberg, Prentiss Willson | Sutherland Asbill & Brennan LLP on 5/1/2013

In this issue: - California Court of Appeal: No Man May Profit From His Own Wrongdoing in a Court of Justice - The (True) Object of My Affection: A Nontaxable Stock Screening Service - Alternate Universe...more

Federal Appeals Court Holds That Supplemental Unemployment Compensation Benefits Are Not ‘Wages’ Subject To FICA Taxation,...

by Robert Hertzberg, Lisa B. Petkun, Michael Reed | Pepper Hamilton LLP on 4/15/2013

In an important recent decision, United States v. Quality Stores, Inc., et al., Case No. 01-1563, 2012 U.S. App. LEXIS 18820 (6th Cir. Sept. 7, 2012), the U.S. Court of Appeals for the Sixth Circuit held that supplemental...more

File for FICA Tax Refunds Before April 15

by Sheppard Mullin Richter & Hampton LLP on 2/20/2013

As previously reported, the payment of certain severance benefits may be exempt from FICA taxes. Under the Sixth Circuit’s decision in Quality Stores, severance pay made in connection with an involuntary separation from...more

Lessons from Thomas v. UBS AG (7th Cir. 2013) -- Multistate Class Actions & Applicable Law in Federal Diversity

by Pavlack Law, LLC on 2/8/2013

This week's article looks at the disastrous result of the 7th Circuit class action case Thomas v. UBS AG and the lessons in multistate class action practice that can be learned from it....more

Shifting the Growing Costs of E-Discovery

by Quinn Emanuel Urquhart & Sullivan, LLP on 1/31/2013

Since the arrival of e-discovery in the mid-1990s, the cost of collecting, copying, reviewing, sorting, processing and producing electronically stored information (“ESI”) has grown exponentially. In 2007, for example,...more

Velcro Canada – Clarification on Cost Awards

by Dentons on 8/3/2012

n what circumstances can a party obtain a large lump-sum cost award after a favourable Tax Court decision? That was the question considered by the Tax Court in Velcro Canada Inc. v. The Queen (2012 TCC 273), in which the...more

New Jersey Tax Court Rejects Division of Taxation’s Attempt to Cut Off Interest Accrual

by Morrison & Foerster LLP on 7/24/2012

The New Jersey Tax Court agreed with our argument and handed IGT a victory on a challenge to the New Jersey Division of Taxation’s reduction of refund interest. The Division sought to deprive IGT of almost four years of...more

2012 Hot Topics in State Taxation: Nexus, Apportionment Among Most Active Topics This Year

by Morrison & Foerster LLP on 6/22/2012

Originally published in Tax Management Weekly State Tax Report on June 8, 2012 Issue: 23, 06/08/2012. Copyright 2012 by The Bureau of National Affairs, Inc.. The past year saw marked developments in state tax law....more

Deadlines for Pennsylvania Real Property Tax Appeals

by Ballard Spahr LLP on 5/31/2012

In view of current market conditions, now is a good time to review your company’s real estate portfolio to consider assessment appeals for tax year 2013. Ballard Spahr stands ready to assist you in these efforts. A list of...more

Six Year Statute of Limitations Does Not Apply to Overstated Basis

by Loeb & Loeb LLP on 5/30/2012

The U.S. Supreme Court recently held, in United States v. Home Concrete & Supply, LLC, that an overstatement of basis does not constitute an omission from gross income that results in application of the extended six year...more

Goodwill Included in Subsidiary Valuation for Holding Company Apportionment Test

by McNees Wallace & Nurick LLC on 5/28/2012

Although Pennsylvania Capital Stock and Franchise Taxes are being phased out, a recent case demonstrates that the taxes still generate significant issues. In Systems & Computer Technology Corp. v. Cmwlth., 77 F.R. 2009...more

Recent Supreme Court Decision in Home Concrete: A Victory For Taxpayers

by Akerman Senterfitt on 5/23/2012

The recent U.S. Supreme Court decision in United States v. Home Concrete & Supply, LLC, Sup. Ct. No. 11-139 (Apr. 25, 2012) is a victory for taxpayers on the statute of limitations for federal tax assessments. The Supreme...more

Reuters: Corporations Face Long Odds in Tax Cases Heard by the United States Supreme Court – Situation Brighter in Canada

by Dentons on 5/21/2012

Reuters recently reported a study showing that corporations face very long odds in tax appeals heard by the United States Supreme Court. There were 919 income tax cases in the Supreme Court of the United States from 1909 to...more

A Pinch of Salt - Applying False Claims Acts in State Taxation

by Sutherland Asbill & Brennan LLP on 5/9/2012

A disturbing trend is developing in state and local taxation: the use of false claims acts (FCAs) with qui tam provisions as a basis for challenging taxpayers’ tax return filings. On April 19 the New York state attorney...more

Non-taxable windfalls: a rare species in Canadian law

by Dentons on 5/7/2012

On April 23, Morguard Corporation filed an appeal with the Federal Court of Appeal of the decision of Boyle J in the Tax Court of Canada, 2012 TCC 55, (Date: February 24, 2012) holding that a $7.7 million break fee was...more

For Better or For Worse, Court Finds Joint 998 Offer To Husband and Wife Sufficient Basis For Expert Witness Fees and Costs Award

by Barger & Wolen on 5/2/2012

In Farag v. ArvinMeritor Inc., 2012 DJDAR 5206 (April 24, 20120), the California Court of Appeal for the Second Appellate District affirmed a post-judgment order denying plaintiffs’ motion to tax expert witness costs....more

ESOP LEGAL NEWS - April 2012 • Volume 1, Number 2

by Dickinson Wright on 4/20/2012

INSIDE THIS ISSUE: The ESOP Association submits comments on corporate tax reform to House committee; ESOP champion Olympia Snowe not running for reelection; Pro-ESOP legislation garners support; Bear Stearns agrees to...more

Recoverability of e-Discovery Costs in Federal Court: An Update

by Snell & Wilmer L.L.P. on 4/18/2012

Last summer, we discussed the split of authority regarding the recoverability of e-discovery costs by a prevailing party in federal court under 28 U.S.C. § 1920. Generally, a court may award “[f]ees for exemplification and...more

New York Court of Appeals: No Due Process Violation Where Municipality Fails To Give Property Owners Notice of Buyback Rights in a...

by Reed Smith on 4/9/2012

On February 21, 2012, New York state’s highest court unanimously refused to extend due process protection to property owners challenging a tax lien foreclosure sale on grounds that they did not receive notice of their...more

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Civil Procedure › Tax Law › Civil Remedies