How the Rise in Undercover Investigations is Changing the Law
A Moment of Simple Justice - A Prosecutor's Duty
Uncovering Factory Farming - The Effects of Ag Gag Laws
A Moment of Simple Justice - Undercover Lover
Trial by Jury: Why It Matters in a Democratic Society
Waldman: Stop Immunizing Websites That Allow Harassment
Busy Days For Voting Rights Advocates, Thanks to SCOTUS
A Moment of Simple Justice - Snitching Ain't Easy
Fighting for Education Rights: Equal Justice for Pregnant and Parenting Students
Combining Arms for Justice-Involved Veterans
A Moment of Simple Justice - Cameras on Cops
A Moment of Simple Justice - Ferguson
A Moment of Simple Justice - Revenge Porn
Schoenbrod: SCOTUS Ruling Helps EPA Deal With a "Stupid Statute"
SOX Whistleblower Protections Extend to Private Companies: Critical Steps to Take Now
A More Perfect Union: Why Punish Russia for Crimea?
Jail Time for Revenge Porn Offenses?
End Game in the Fight Over Same Sex Marriage?
Is Punishment Dead in America?
Bill on Bankruptcy: Detroit Falls Short on Good-Faith Test
The California Revised Uniform Limited Liability Company Act explicitly bans a number of different words from being included in LLC names:
The name shall not include the words “bank,” “trust,” “trustee,”...more
In this letter opinion, the Court of Chancery dismissed the plaintiff’s complaint seeking inspection of certain financial documents of the defendant, a Delaware limited liability company (the “Company”), in connection with a...more
California’s Revised Uniform Limited Liability Company Act (RULLCA) took effect on the first of this year. The RULLCA repealed California’s first LLC law – the Beverly-Killea Limited Liability Company Act. The forced...more
In Wirth v. Commonwealth, the Supreme Court of Pennsylvania held that Pennsylvania personal income tax applied to non-resident limited partners whose only connection with the state was the ownership of a small interest in a...more
The rule set out in California Code of Regulations Title 18 Section 462.180(d)(1)(B) provides there is a change in the ownership of real property owned by an LLC, "when any corporation, partnership, LLC, or any person… obtain...more
Florida recently clarified the limited circumstances in which a corporate shareholder or limited liability company member has standing to bring a direct claim for damages relating to the company. On July 9, in Dinuro...more
The Third District Court of Appeal has issued a landmark opinion setting forth Florida's law to determine the limited circumstances in which a corporate shareholder or limited liability company member has standing to bring a...more
Scope of The 3 Per Cent Tax -
The 3 per cent tax is levied on dividend distributions and/or deemed dividend distributions by French companies, French permanent establishments and other French entities that are liable...more
The corporate governance world has been disquieted by Delaware Supreme Court Justice Carolyn Berger’s recent opinion that upheld the validity of a fee-shifting bylaw provision in the bylaws of a Delaware non-stock...more
Two years ago, the Nevada Supreme Court in an en band decision held that a state district court may exercise jurisdiction over the nonresident officers and directors of a Nevada corporation with its principal place of...more
Not many people use horses as a means of transportation in the U.S. anymore, but numerous horse related expressions and aphorisms persist in everyday speech, including...more
Today, the Supreme Court of the United States held in Daimler AG v. Bauman, et al. that due process prevents a court from applying an "agency" theory to exercise general personal jurisdiction over a foreign corporation based...more
Federal Ministry of Finance directs non-application of recent rulings by the Federal Fiscal Court.
With its circular letter dated 12 September 2013, the Federal Ministry of Finance comments on three rulings by the...more
In this memorandum opinion, the Court of Chancery dismissed an action under Section 220 of the Delaware General Corporation Law brought by a former director to inspect a corporation’s books and records. The Court found that...more
The U.S. Constitution enjoins each state to accord “full faith and credit” to “the public acts, records, and judicial proceedings of every other State”. U.S. Const. Art. IV, § 1. However, a judgment creditor can’t directly...more
On Friday October 3, 2013, Governor Brown signed into law AB 1412, which provides full relief for individuals affected by the decision in Cutler v. Franchise Tax Board, where the California Court of Appeal held that the...more
Tax experts in Switzerland now predict that certain Swiss tax regimes – the cantonal tax regime, the holding regime and, in particular, the auxiliary company regime, will ultimately need to be repealed.
A repeal of...more
In this letter opinion, the Court of Chancery granted the defendant corporation’s (“Longview”) motion to dismiss the complaint of two of its directors (the “Directors”), who sought indemnification from Longview, because the...more
Comments are due today on proposed amendments to the New Jersey State Investment Council (“SIC”) Pay-to-Play Rules. ...more
In This Issue:
ALJ Disallows Combined Filing in Absence of Substantial Intercorporate Transactions; Court Rejects Constitutional Challenge to Tax Credit Deferral Legislation; New York City Loses Another Transfer Tax...more
In This Presentation:
• Public Agency Approach
• Existing Local Authority
• Public Private Partnerships
• Redevelopment/Economic Development
• Public Infrastructure
- Excerpt from Public Agency...more
Nexus — whether a corporation has a sufficient connection such that it may be taxed by a state — is one of the most important issues in state tax. Various legal theories have been asserted (and are being asserted) to justify...more
The 2013 Session, 108th General Assembly, considered numerous tax and related initiatives, many of which passed. The subject matter of these initiatives this year was very broad, ranging from efforts toward amending the...more
While it might seem strange to discuss the patentability of DNA on a constitutional law blog, the U.S. Supreme Court’s decision in Association for Molecular Pathology v. Myriad Genetics, Inc. can be traced back to the...more
Elected officials are missing another opportunity to show leadership on campaign finance reform in the wake of the Birdsall Engineering case. Instead of giving back their Birdsall campaign contributions, we must ask whether...more
Find a Constitutional Law Author »
Back to Top