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Focus on Tax Controversy - Fall 2014

Supreme Court to Hear Tax Injunction Act Case - On August 20, 2013, in Direct Marketing Association v. Brohl, the U.S. Court of Appeals for the Tenth Circuit held that the federal Tax Injunction Act (TIA) prohibited...more

Pa. District Court Awards $367,000 in E-discovery Costs to Prevailing Defendants

In Race Tires America, Inc. v. Hoosier Racing Tire Corp.,1 the U.S. District Court for the Western District of Pennsylvania held that the two prevailing defendants may recover e-discovery costs because such costs are the...more

You're Exonerated: Exploring the "Sham Guaranty Defense to Eliminate Liability Under a Guaranty

Lenders commonly require principals of a company to personally guarantee a real estate loan. While the business may be protected by California’s antidefiency statute, guarantors are not. Lenders also carefully draft...more

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