Civil Procedure › Tax Law › Conflict of Laws

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

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

United States of America v. Susquehanna Bank

Appellee's Brief

The Internal Revenue Service appealed a grant of summary judgment favoring Mr. Valkenet's client, Susquehanna Bank. The Maryland bankruptcy court granted the bank's indemnity deed of trust priority over IRS tax liens by...more

Sitzverlegung in der EU - Gesellschafts- und steuerliche Aspekte aus belgischer Perspektive

Sitzverlegung in der EU - Gesellschafts- und steuerliche Aspekte aus belgischer Perspektive Gegenstand ist die Freiheit der Sitzverlegung von Unternehmen aus europäischer bzw. belgischer Perspektive sowie um die...more

FBAR Deadline Approaches - Risks Increase

AS the June 30 deadline for filing a Report of Foreign Bank Account (FBAR) approaches the risks of non-compliance increase. A recent Petition to the U.S. Supreme Court illustrates the problem. The case, M.H. v. U.S arises...more

Another Federal Court of Appeals Weighs in on the Applicability of the Six-Year Statute of Limitations Period to an Overstatement...

The U.S. Court of Appeals for the D.C. Circuit recently reversed two U.S. Tax Court decisions and held that an overstatement of basis constitutes an omission from gross income that is subject to the six-year statute of...more