Civil Procedure, Tax Law, Constitutional Law

South Carolina Supreme Court Rules on Tax Exemptions in Bodman v. South Carolina

by Burnet Maybank III, Rick Reames III, Jim Rourke | Nexsen Pruet, PLLC on 5/8/2013

Close to a year and a half after hearing oral arguments in Bodman v. South Carolina, the South Carolina Supreme Court has upheld the “seven caps” and “eighty seven exemptions” found under the State’s sales tax. (Op. No. 27248...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

Spotlight on SALT: New York Court of Appeals Upholds the State's "Click-Through Nexus" Statute

by Baker, Donelson, Bearman, Caldwell &... on 4/8/2013

On March 28, 2013, in Overstock.com, LLC v. New York State Dept. of Taxation and Finance, the New York Court of Appeals, New York's highest court, upheld the New York State "click-through nexus" statute against a challenge...more

Collection Due Process Hearings: Is It A Second Chance For Taxpayers To Litigate A Matter Previously Missed?

by Anthony Diosdi | Moskowitz LLP on 4/1/2013

It happens all the time. Taxpayers are assessed tax liabilities by the Internal Revenue Service (IRS). To make matters worse for many taxpayers, they fail to timely petition the United States Court to contest the assessment....more

Eleventh Circuit Court of Appeals Sustains Required Records Exception to the Fifth Amendment

by Fuerst Ittleman David & Joseph, PL on 3/1/2013

On February 7, 2013, the U.S. Court of Appeals for the Eleventh Circuit affirmed the decision of the U.S. District Court for the Northern District of Georgia holding that the Required Records Exception overrides a...more

Reed Smith Massachusetts Quarterly Update - 4th Quarter 2012

by Michael Jacobs, Robert Weyman | Reed Smith on 1/21/2013

Welcome to the first of a new series of quarterly updates from Reed Smith on state tax developments in Massachusetts. Every three months we will be updating you on the key cases and administrative releases, as well as...more

Will The Debt Ceiling Standoff End Up In Court? [Video]

by Bloomberg Law on 1/17/2013

Jan. 17 (Bloomberg Law) -- Bob Rice, Managing Partner at Tangent Capital Partners and a former federal prosecutor, talks with Bloomberg Law's Lee Pacchia about the potential for the debt ceiling fight to end up in the court...more

Ninth Circuit Interprets Fifth Amendment’s “Foregone Conclusion” Exception in IRS Summons Enforcement Case

by Fuerst Ittleman David & Joseph, PL on 1/10/2013

On January 8, 2013, the United States Court of Appeals for the Ninth Circuit affirmed the decision of the U.S. District Court for the Northern District of California in the case of United States v. Sideman & Bancroft LLP. ...more

No Oregon Income Tax Nexus For Company Owning Intangibles Used In State

by Gregg D. Barton, Robert (Bob) L. Mahon | Perkins Coie on 12/21/2012

A federal bankruptcy court judge has held that Washington Mutual, Inc. (WMI), a parent holding company that owned bank subsidiaries conducting business in Oregon, did not have nexus in Oregon by virtue of its ownership of the...more

Illinois Supreme Court Denies Taxpayer Standing in Constitutional Challenge to School Funding Law

by Kirk Jenkins | Sedgwick LLP on 12/6/2012

The Illinois state educational funding statute survived a constitutional challenge last week when the Illinois Supreme Court, in a unanimous opinion by Justice Robert R. Thomas, affirmed an Appellate Court decision dismissing...more

Argument Report: Taxpayer Standing to Challenge Education Financing?

by Sedgwick LLP on 9/27/2012

Our reports on the oral arguments of the Illinois Supreme Court's September term continue with Carr v. Koch. In Carr, the taxpayer plaintiffs are challenging Circuit Court and Appellate Court decisions that they lacked...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

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

Obamacare: Full Steam Ahead for Implementation of Act

by Dinsmore & Shohl LLP on 7/6/2012

By a 5-4 vote and on the strength of an opinion by Chief Justice John Roberts, the United States Supreme Court upheld the individual mandate in President Obama’s signature Patient Protection and Affordable Care Act. Strictly...more

Affordable Care Act

by Sedgwick LLP on 7/2/2012

Yesterday was a historic day as the US Supreme Court ruled 5-4 to uphold the Affordable Care Act. As political pundits and news outlets continue to parse through the opinion and dissents, we wanted to share this link to an...more

Tax Assessed Against Managers Of Fractionally Owned Aircraft Is Constitutional, But Cannot Be Retroactively Applied

by Kronick, Moskovitz, Tiedemann & Girard on 6/29/2012

A California court of appeal recently upheld the constitutionality of legislation that levies a property tax on fractionally owned aircraft to be assessed in the county(ies) where the aircraft land. However, the court of...more

Recent Developments in the State Taxation of Pass-Through Entities and Their Owners

by Bradley Arant Boult Cummings LLP on 6/26/2012

State and local taxation of pass-through entities continues to present complex issues for the owners of those entities, especially when the pass-through entities are conducting business in multiple states. Compared with...more

Estate Tax Marital Deduction Allowed For Same-Sex Couple

by Charles (Chuck) Rubin on 6/15/2012

EXECUTIVE SUMMARY: The U.S. District Court for the Southern District of New York has ruled that same-sex couples can take advantage of the estate tax marital deduction provisions of the Internal Revenue Code. This ruling has...more

Court Of Appeal Rejects County Assessor’s Method Of Valuing Mobilehome Spaces

by Kronick, Moskovitz, Tiedemann & Girard on 5/30/2012

A county assessor erred when it valued the mobilehome spaces in a mobilehome park, underlying a mobilehome, by subtracting the value of the mobilehome from the purchase price of the mobilehome, as established by a valuation...more

Supreme Court Affirms Constitutional Test Must be Met by Those Seeking Charitable Exemptions

by McNees Wallace & Nurick LLC on 5/29/2012

In a 4-3 decision, the Pennsylvania Supreme Court, in Mesivtah Eitz Chaim of Bobov, Inc. v. Pike County Board of Assessment Appeals, No. 16 MAP 2011 (April 25, 2012) (“Mesivtah”), held that a property owner seeking an...more

May 2012: Appellate Litigation Update: Supreme Court to Review Patient Protection and Affordable Care Act

by Quinn Emanuel Urquhart & Sullivan, LLP on 5/15/2012

Supreme Court to Review Patient Protection and Affordable Care Act: In one of the most important and closely watched cases in recent memory, the Supreme Court this Term will decide the constitutionality of the Patient...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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Civil Procedure › Tax Law › Constitutional Law

South Carolina Supreme Court Rules on Tax Exemptions in Bodman v. South Carolina

Sutherland SALT Shaker: April 2013 Digest

Spotlight on SALT: New York Court of Appeals Upholds the State's "Click-Through Nexus" Statute

Collection Due Process Hearings: Is It A Second Chance For Taxpayers To Litigate A Matter Previously Missed?

Eleventh Circuit Court of Appeals Sustains Required Records Exception to the Fifth Amendment

Reed Smith Massachusetts Quarterly Update - 4th Quarter 2012

Will The Debt Ceiling Standoff End Up In Court? [Video]

Ninth Circuit Interprets Fifth Amendment’s “Foregone Conclusion” Exception in IRS Summons Enforcement Case

No Oregon Income Tax Nexus For Company Owning Intangibles Used In State

Illinois Supreme Court Denies Taxpayer Standing in Constitutional Challenge to School Funding Law

Argument Report: Taxpayer Standing to Challenge Education Financing?

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

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

Obamacare: Full Steam Ahead for Implementation of Act

Affordable Care Act

Tax Assessed Against Managers Of Fractionally Owned Aircraft Is Constitutional, But Cannot Be Retroactively Applied

Recent Developments in the State Taxation of Pass-Through Entities and Their Owners

Estate Tax Marital Deduction Allowed For Same-Sex Couple

Court Of Appeal Rejects County Assessor’s Method Of Valuing Mobilehome Spaces

Supreme Court Affirms Constitutional Test Must be Met by Those Seeking Charitable Exemptions

May 2012: Appellate Litigation Update: Supreme Court to Review Patient Protection and Affordable Care Act

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

Tax Exemption Ruling Defines Public Charity v. Business Interests

MoFo New York Tax Insights - Volume 3, Issue 5 - May 2012

For Corporations, a "Virtual Office" in New Jersey Can Lead to an Actual Tax

Will The Debt Ceiling Standoff End Up In Court? [Video]

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