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Tax Civil Procedure Civil Remedies

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

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

Alleged Overcharge of Sales Tax on Food Triggers Missouri Lawsuits

by Stinson Leonard Street on

Several putative class action lawsuits have recently been filed in the city of St. Louis alleging retailers have overcharged sales tax for certain food items. These suits seek refunds of payments made by consumers, punitive...more

Bankruptcy Settlements Post-Jevic: Potential New Requirements for Priority-Altering Settlements

As noted in a recent Distressing Matters post, the United States Supreme Court in In re Jevic Holding Corp. held that debtors cannot use structured dismissals to make payments to creditors in violation of ordinary bankruptcy...more

Not a Trade Secret

by Pessin Katz Law, P.A. on

In U.S. v Jennifer Salgado & Jenny’s Tax Service, (No. 1:16-CV-03186-SMJ, Mar. 24, 2017) the U.S. District Court for the Eastern District of Washington (the “Court”) held that a taxpayer’s client list and client identifying...more

Statute of Limitations and Collections Process Against Executrix and Agent for Estate Tax Deficiency

United States v. Holmes - 2016 WL 4363398 (SD Tex. Aug. 16, 2016) Summary - Summary judgment was sought by both the taxpayers and the Government for an estate tax liability. The taxpayers contended that the...more

Government Appeal of Alta Wind Supports Decision to File Suit Now

by McDermott Will & Emery on

Several taxpayers have sued the federal government because they believe they were underpaid under the Section 1603 grant program. Indeed, the taxpayer in the Alta Wind case was successful in convincing the court that the...more

506913 N.B. Ltd.: Jarndyce v. Jarndyce Revisited

by Dentons on

On a procedural motion in 506913 N.B. Ltd. v. The Queen (2016 TCC 286), the Tax Court ordered the Respondent to answer all questions refused on discovery, reattend at a further discovery, and pay the Appellant’s costs on the...more

Kentucky Court Of Appeals Slashes Punitive Award Against Grant Thornton

A couple of months ago, the Kentucky Court of Appeals in Grant Thornton LLP v. Yung cut a trial court’s award of punitive damages from $80 million to $20 million—reducing the punitive/compensatory ratio to 1:1....more

Act Now To Preserve Your Section 1603 Grant

by McDermott Will & Emery on

In Depth - We recently reported that on October 31, 2016, the US Court of Federal Claims issued its opinion in Alta Wind I Owner v. United States, in which the court determined that the value of the property eligible for...more

Deference for Assessment Review Boards

by Bennett Jones LLP on

Supreme Court of Canada Upholds Reasonableness as Standard of Review - The standard of review of a composite assessment review board’s decision to increase a property tax assessment is reasonableness, the Supreme Court...more

Property Tax and Valuation TOPICS: Fall 2016

by Pullman & Comley, LLC on

October 1, 2016 Revaluations: If/When/How to Challenge Your Real Estate Property Assessment - Connecticut municipalities are required to carry out a general revaluation of all real estate within their boundaries at least...more

May the donee of a limited testamentary power of appointment irrevocably and immediately exercise it inter vivos by contract?

by Charles E. Rounds, Jr. on

The Delaware Chancery Court [In re Estate of Tigani, C.A No. 7339-ML (Del. Ch. Ct. Feb. 12, 2016)] has confirmed that the donee of a limited testamentary power of appointment may not irrevocably, immediately, and effectively...more

House Republicans Win Challenge to ACA Cost-Sharing Subsidies

by King & Spalding on

On May 12, 2016, the U.S. District Court in Washington, D.C. ruled in favor of House Republicans, concluding that the government wrongly spent billions reimbursing insurance companies for providing discounted health coverage...more

Massachusetts’ First Really Good Amnesty Program since 2002

by McDermott Will & Emery on

The Massachusetts Department of Revenue (Department) is widely promoting a new amnesty program with significant taxpayer benefits. Our experience with Massachusetts amnesty suggests that this is the broadest program offered...more

South Dakota: The Next Frontier of Sales Tax Nexus

by Reed Smith on

On April 29, 2016, a declaratory action was filed challenging the constitutionality of South Dakota’s sales and use tax economic nexus legislation, which took effect Sunday, May 1, 2016. In American Catalog Mailers...more

BREAKING NEWS: Sales Tax Battle Breaks Out in South Dakota; Quill’s Last Stand?

by McDermott Will & Emery on

On March 22, 2016, South Dakota Governor Dennis Daugaard signed into law Senate Bill 106, which requires any person making more than $100,000 of South Dakota sales or more than 200 separate South Dakota sales transactions to...more

Failure to Timely Pay Texas Ad Valorem Taxes: Reminders for Taxpayers and Secured Lenders

by Liskow & Lewis on

The extended downturn in the oilfield economy is showing up in some taxpayers’ inability to pay their Texas real property and personal property ad valorem taxes when those taxes become due. This note reminds taxpayers what...more

The ERISA Litigation Newsletter - March 2016

by Proskauer Rose LLP on

Editor’s Overview - This month we review the U.S. Supreme Court’s decision in Montanile v. Board of Trustees of National Elevator Industries Health Benefit Plan where the Supreme Court considered the scope of...more

Statute Authorizing Transfer of Local Taxes as Penalty is Unconstitutional

by Best Best & Krieger LLP on

California Appellate Court Ruling on Proposition 22 - A statute authorizing the transfer of sales and use tax and property tax revenues from cities is unconstitutional on its face, the California Court of Appeal found...more

The ERISA Litigation Newsletter - February 2016

by Proskauer Rose LLP on

Editor's Overview - This month's article reviews a few non-ERISA cases before the U.S. Supreme Court, which may, depending on the breadth of the decisions, impact ERISA litigation. First, in Spokeo, Inc. v. Robins, the...more

Tenth Circuit Finds Colorado Use Tax Reporting Regime Constitutional

by Reed Smith on

Today, February 22, the United States Court of Appeals for the Tenth Circuit upheld Colorado’s use tax reporting regime in Direct Marketing Association v. Brohl. In so doing, the court held that ...more

Tenth Circuit Upholds Colorado’s Use Tax Reporting, Limits Quill to Sales and Use Tax Collection

On February 22, 2016, the U.S. Court of Appeals for the Tenth Circuit (Tenth Circuit) issued its opinion in Direct Marketing Association v. Brohl, reversing the district court’s order granting summary judgment. The Tenth...more

Retroactive Tax Law Provides Tax Benefits for Victims of Wrongful Incarceration

by Lane Powell PC on

At the end of 2015, Congress eliminated some of the uncertainty regarding the tax treatment of damages for wrongful imprisonment. Newly enacted Internal Revenue Code section 139F provides that gross income does not include...more

United States District Court Pushes Back Against Government in North Carolina Asset Forfeiture Case

by Williams Mullen on

In May of last year we highlighted the decision by the United States Attorney for the Eastern District of North Carolina to dismiss a forfeiture case he’d brought against Lyndon McLellan, the owner of a small convenience...more

Religious Institutions Update: January 2016

by Holland & Knight LLP on

Timely Topics - The Internal Revenue Service (IRS) issued on Dec. 17, 2015, a memorandum instructing its examiners not to conduct employment tax audits of churches without getting in touch with a high-ranking Treasury...more

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