Schoenbrod: SCOTUS Ruling Helps EPA Deal With a "Stupid Statute"
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
Bill on Bankruptcy: Madoff Victims Rooting for Stanford Victory
Bill on Bankruptcy: Listening in the Dark at the NCBJ
Health Care Antitrust & the Supreme Court – Interview with Bruce Sokler, Member, Mintz Levin
Bill on Bankruptcy: Detroit Shows Need for Amending Bankruptcy Law
Bill on Bankruptcy: Detroit Judge Might Lose Grip on the Case
PennDOT to Increase Number of Pennsylvania Bridges with Weight Restrictions
Harvey Miller: Detroit Will Be In Bankruptcy "For A Long Time"
Grayson: Only 1 Agency Should Regulate Wall Street
Bill on Bankruptcy: Supreme Court Cases Will Have Wide Impact
Coyle: Robert's SCOTUS Doesn't Respect Congress
Goldstein: Expect More Litigation in Wake of Myriad Gene Patent Decision
What's So Funny About The U.S. Constitution? Colin Quinn's Unconstitutional: Off-Broadway
S&C's Cohen: Brown-Vitter Punishes Banks For Being Big
Cohen: Cyprus Is Not A Template For Future Restructurings
A panel of a Commonwealth Court held that a mortgagee is not an aggrieved party for purposes of standing to take an appeal of the assessment of real property. Mountain Manor Development Company LP v. Monroe County Board of...more
Last week, a federal jury in Miami found that Carl Zwerner had willfully failed to disclose his foreign bank account to the Treasury Department for calendar years 2004, 2005 and 2006. Zwerner now potentially owes the United...more
On May 28, the U.S. District Court for the Central District of California held, without addressing the merits, that the City of Los Angeles has standing to pursue Fair Housing Act and restitution claims against a mortgage...more
In a jury verdict this wake in the Southern District of Florida, the IRS has a sharpened Sword of Damacles to hang over the head of FBAR reporting violators. In U.S. v. Zwerner, a jury found that Carl Zwerner WILLFULLY failed...more
On May 20, 2014, a federal judge in the case of Whitewood v. Wolf struck down both Pennsylvania's ban on marriage for same-sex couples and its prohibition against recognition of same-sex marriages legally entered into in...more
The Internal Revenue Service recently furnished employers with welcome guidance concerning coverage of same-sex spouses in qualified plans.
In a new Notice, the Service discusses how qualified arrangements such as...more
In a decision dated December 13, 2013 but only published recently, Germany’s Federal Tax Court has suspended execution of a German corporate income tax assessment to the extent that it was levied on the basis of the...more
In the U. S. Supreme Court's decision in United States v. Windsor (Windsor), the Court held that, for federal purposes, Section 3 of the Defense of Marriage Act (DOMA) is unconstitutional. Although the dispute in the Windsor...more
IRS Notice 2014-19 provides long-awaited guidance on the application of the decision in United States v. Windsor to retirement plans qualified under Internal Revenue Code (“IRC”) Section 401(a). For tax-qualification...more
On April 1, 2014, Virginia Governor Terry McAuliffe signed HB 5001. This law imposes severe restrictions on the existing exceptions to intangible expense addback to Virginia taxable income. Specifically, the new law limits...more
In This Issue:
Court of Appeals Reverses Gaied “Permanent Place of Abode” Decision; ALJ Holds That Certain Data Processing Services Furnished to Broker-Dealers Are Not the Licensing of Software; Trial Court Allows...more
The U.S. House and Senate were both in session this past week, returning from a week long work period in district. The National Governors Association (NGA) met in Washington DC for their annual winter meeting, discussing...more
In This Issue:
Governor Cuomo Releases Ambitious 2014-15 Executive Budget; Third Department Holds Transfer of Condemned Property Did Not Occur Until After Gains Tax Was Repealed; Trial Court Upholds Constitutionality...more
On December 13, 2013, the United States Court of Appeals for the Fourth Circuit issued its decision in United States of America v. Under Seal. On December 19, 2013, the U.S. Court of Appeals for the Second Circuit issued its...more
A plurality of the full Pennsylvania Supreme Court held that the disparity in valuations that results from the application of the statutory averaging formula for valuations and a combination provision are not...more
On December 13, 2013, the Fourth Circuit Court of Appeals in United States v. Under Seal, 2013 U.S. App. LEXIS 24785 (4th Cir. Va. Dec. 13, 2013), held that the required records doctrine applies when the government subpoenas...more
Health & Welfare Plans -
Health Care Reform: Supreme Court Grants Review to Two Cases Challenging ACA’s Contraception Coverage Mandate -
The United States Supreme Court has agreed to hear two cases challenging...more
In This Issue:
“Occasional Sales” and Single Sales Factor Apportionment in California; Upcoming Speaking Engagements; State Taxation of Financial Institutions; Applying the True Object Test to Determine the Taxability...more
In what is becoming an increasingly used attack vehicle, the Department of Justice (DoJ) is using the “required records doctrine” to compel taxpayer’s to produce what may be incriminating evidence of ownership or control of...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
The Supreme Court’s decision in Windsor v. U.S. has effectively struck down Section 3 of the Defense of Marriage Act, also known as DOMA, retroactively. Here are some tax advantages now available to married same-sex...more
Swart Enterprises, Inc. is an Iowa corporation. It operates a farm of some 60 acres of crop land in Kansas. Swart has no physical presence in California. It owns no real or personal property in California. It has no...more
Taxpayers are required to disclose their ownership interests in foreign bank and financial accounts by filing a Form TD F 90-22.1, ...more
Five merchants and their principals have filed a lawsuit in federal district court in New York challenging the constitutionality of a state law that prohibits merchants from imposing a surcharge on credit card purchases. New...more
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