Constitutional Law – May 23, 2012

by McNees Wallace & Nurick LLC on 5/22/2012

IN THIS ISSUE: Long Awaited Tech One Associates Decision; Philadelphia Common Level Ratio Drama Continues; Court Upholds IFTA Liability; PA Budget Watch; Goodwill Included in Subsidiary Valuation for Holding Company...more

by Nicola Carmine Salerno on 5/12/2012

Il primo passo obbligato per la spending review in sanità è l'inserimento di principi di selettività nell'offerta delle prestazioni. Dall'universalismo assoluto all'universalismo selettivo....more

by Loeb & Loeb LLP on 5/10/2012

An Illinois circuit court in Performance Marketing Association, Inc. v. Hamer ruled that the Illinois "click-through" nexus statute (otherwise known as the Illinois "Amazon" law) violates the Commerce Clause of the United...more

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

by Dinsmore & Shohl LLP on 5/3/2012

The Kentucky Supreme Court recently ruled that a private, non-profit entity which acquired and marketed property in order to attract new business to Floyd County, did not qualify for an exemption from paying ad valorem real...more

by Morrison & Foerster LLP on 4/27/2012

In This Issue: No Hearing Permitted Without a Notice of Deficiency or Refund Denial; Special Refund Authority Not Available for Claiming Time-Barred Resident Tax Credit; Tax Provisions Enacted in 2012-13 State Budget;...more

by Cole Schotz on 4/20/2012

For out-of-state corporations that do business in New Jersey through the use of “virtual offices,” the recent decision by the Appellate Division of the Superior Court of New Jersey in Telebright Corporation, Inc. v. Director,...more

by Sutherland Asbill & Brennan LLP on 4/4/2012

On March 30, 2012, the U.S. District Court for the District of Colorado permanently enjoined the enforcement of Colorado’s sales and use tax notice and reporting requirements. The Direct Marketing Association v. Roxy Huber,...more