News & Analysis as of

Tax Civil Procedure

Read need-to-know updates, commentary, and analysis on Tax issues written by leading professionals.

District Court Invalidates Wheat Ridge Anti-TIF Initiative

On September 8, 2017, a Jefferson County District Court ("Court") essentially struck down Ballot Question 300 (“BQ300”), approved by the Wheat Ridge ("the City") voters on November 3, 2015. The ballot question was an...more

Up, up and away: BC Court of Appeal dismisses unjust enrichment class action against international airlines

by DLA Piper on

On September 12, 2017, Mr. Justice Groberman, writing for the BC Court of Appeal, upheld the decision of the BC Supreme Court in Unlu v Air Canada, 2015 BCSC 1453 (“Unlu”), refusing to certify as class proceedings five...more

South Dakota Supreme Court Rules in Favor of Remote Retailers; Next Step US Supreme Court?

by McDermott Will & Emery on

On September 14, 2017, the South Dakota Supreme Court released its much-anticipated opinion in the Wayfair litigation, affirming a March 2017 trial court decision granting the remote retailer’s motion for summary judgment on...more

Hurricane Hardship and Loan Relief Also Extended to Hurricane Irma, Pension Relief and a Cybersecurity Update

by Winstead PC on

The Internal Revenue Service (the “Service”) issued and announcement providing relief from verification of the qualification of an individual’s request for a hardship withdrawal or a loan in order for a person to obtain the...more

WTO Appellate Body Report: US – Conditional Tax Incentives for Large Civil Aircraft

by White & Case LLP on

Decision: The WTO Appellate Body has ruled that certain tax incentives provided by the State of Washington in the aerospace sector are not prohibited import substitution subsidies under the Agreement on Subsidies and...more

Zero Dividend Shares are Ordinary Share Capital

by Proskauer - Tax Talks on

The Upper Tribunal (Tax and Chancery Chamber), the UK’s second level tax appeal court, have just published their judgement in the McQuillan case, which considered whether shares with no right to dividends or any other profits...more

Virginia Supreme Court Opinions Affecting Local Government Law: December 2016 and March, April, June, and August 2017

by Sands Anderson PC on

Happy Fall! The Virginia Supreme Court issued a number of opinions since my last update affecting local government law. Its work resulted in opinions addressing...more

Virginia Supreme Court Rules on Subject-to-Tax Safe Harbor to the Royalty Addback

by Morrison & Foerster LLP on

In a 4-3 decision, the Virginia Supreme Court held that the subject-to-tax safe harbor to the royalty addback was ambiguous and applies only to the extent that the royalties are actually taxed by another state. In addition,...more

Baldwin County Circuit Court Dismisses ADOR’s Appeal in Moody

Two weeks ago, the Baldwin County Circuit Court entered an order dismissing the Alabama Department of Revenue’s (ADOR) appeal from the February 2017 decision by the Alabama Tax Tribunal in Moody v. Alabama Department of...more

While Virginia Supreme Court Holds “Subject-To-Tax” Means “Actually Taxed,” Determination of “Actually Taxed” is Relatively Broad...

by McDermott Will & Emery on

On August 31, 2017, in a 4-3 split decision, the Virginia Supreme Court (Court) affirmed a circuit court’s ruling that in order for income to qualify for the “subject-to-tax” exception to its addback statute, the income must...more

The Estate of George H. Bartell et. al. v. Commissioner – IRS Issues an Action on Decision – Was It Too Good to Be True? The IRS...

by Garvey Schubert Barer on

As reported on March 8, 2017, the U.S. Tax Court issued a taxpayer-friendly decision in Estate of George H. Bartell, et. al. v. Commissioner, 147 TC 5 (June 10, 2016). The ruling seemed too good to be true. I advised readers...more

Appellate Court Overrules PTAB Decision Involving Manufactured Home

by Franczek Radelet P.C. on

The Illinois Appellate Court recently reversed a decision of the Illinois Property Tax Appeal Board (PTAB) involving the taxation of a mobile home in Jones v. State Property Tax Appeal Board. While the opinion addresses a...more

Tax Court Issues Opinion Striking Down Captive Insurance Arrangement

by Fox Rothschild LLP on

The Tax Court has issued its long-awaited decision addressing captive insurance arrangements. In Avrahami v. Commissioner, 149 T.C. No. 7 (2017), the Tax Court held that payments made from a number of businesses owned by the...more

Court Upholds Attorney-Client Privilege Despite Advice Of Counsel Defense In Tax Case Involving Reinsurance Transaction

by Carlton Fields on

This case involves a tax dispute centering on whether certain “purported” insurance and reinsurance transactions “lacked economic substance.” Following an in camera review of communications identified in Respondents’...more

U.S. Tax Court Ruling Exempts Gain on Foreign Partner's Sale of a Partnership Interest

by Foley & Lardner LLP on

On July 13, 2017, the U.S. Tax Court issued a decision in Grecian Magnesite Mining, Industrial & Shipping Co., SA v. Commissioner, 149 T.C. No. 3, which could have a significant impact on how non-U.S. investors invest in U.S....more

Tax Talk: Volume 10, Issue 2

by Morrison & Foerster LLP on

EDITOR’S NOTE - With the failure of health care legislation to “repeal and replace” the Affordable Care Act, eyes in Washington, D.C. are now turning to tax reform. Since Congress plans to take August off, any real tax...more

California Supreme Court Declines To Rehear Documentary Transfer Tax Appeal

by Allen Matkins on

In June, I wrote about the California Supreme Court’s disappointing decision in 926 N. Ardmore Ave. v. County of L.A., 2017 Cal. LEXIS 4768 (Cal. 2017). Readers may recall that the Supreme Court applied the concept of a...more

Resistance is not Always Futile: New Decision in Ongoing Delaware Unclaimed Property Audit Litigation

by McDermott Will & Emery on

On August 9, 2017, the US Court of Appeals for the Third Circuit (Third Circuit), overruling the US District Court for the District of Delaware (District Court), allowed a claim by a holder seeking to prevent an unclaimed...more

Federal Tax Liens In Foreclosure Proceedings

by Ward and Smith, P.A. on

Henkel v. Triangle Homes is a North Carolina Court of Appeals case with dueling tax foreclosure proceedings involving the same property. One foreclosure proceeding was for unpaid municipal taxes and the other for unpaid...more

Privileged & Confidential:A Primer on the Work-Product Doctrine for State Tax Professionals

by Alston & Bird on

When evaluating and negotiating large transactions, it is important to keep the entire team – lawyers, accountants, consultants, etc. – on the same page. But this vital information sharing can also lead companies to...more

Maine Court Declines to Follow Textron; Work Product Rule Protects Tax Accrual Work Papers

by Pierce Atwood LLP on

In a well-reasoned decision, Maine Superior Court Justice Michaela Murphy refused to grant the State Tax Assessor’s motion to compel deposition testimony relating to the taxpayer’s tax accrual (FIN 48) work papers and related...more

Expert witnesses in accounting disputes

by Allen & Overy LLP on

At a time of increasing disputes involving accounting evidence, this case debunks a number of assumptions about the approach taken by both HMRC and the First-tier Tribunal. HMRC do not always instruct their own employees as...more

Another Court Upholds a State Generation Program and Dismisses Challenges to Illinois’ Nuclear Subsidies

by Stoel Rives LLP on

On July 14, 2017, and several weeks after the Second Circuit rejected challenges to Connecticut’s renewable energy procurement process and renewable energy credit program (see Allco Fin. Ltd. v. Robert J. Klee (Docket Nos....more

Texas Third Court of Appeals Overturns TCEQ Action and Confirms that Statutory Provisions Mean What They Say

by Locke Lord LLP on

On July 11, 2017, the Third Court of Appeals at Austin (Texas) issued a decision in Freestone Power Generation, LLC et al. v. Texas Commission on Environmental Quality, Cause Nos. 03-16-00693-CV et al. (“Freestone Power”),...more

Ruling Leaves Local Public Agencies Open to Legal Actions Asserting Wasteful Government Spending by Non Property Owners

by Best Best & Krieger LLP on

Cherrity Weatherford, who was a resident of the City of San Rafael in Marin County, rented (but did not own) property in the City. Although Weatherford’s vehicle was not impounded, she nonetheless took issue with the City’s...more

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