Read need-to-know updates, commentary, and analysis on Tax issues written by leading professionals.
Selling Privately Held Businesses – Interview with Stephen Gulotta, Managing Member, Mintz Levin's New York Office
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Bill on Bankruptcy: The Market's Unquenchable Thirst for Junk
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Monitor Thy Drink: Alcohol Import Regulations Under the TTB (Alcohol and Tobacco Tax and Trade Bureau)
Corporate Law Report: Workplace Romances, FMLA Changes, California Tax News, and More
The Corporate Law Report: First-to-File Patents, Hiring for Cultural Fit, Roth Conversions Post-Fiscal Cliff, and Global Corporate Insights
Will The Debt Ceiling Standoff End Up In Court?
Corporate Law Report - Office Party Holiday Risks, Human Trafficking, the Fiscal Cliff, More
Micah Green on U.S. Fiscal Policy
How Do We Pay For Lower Corp Tax Rates?
Polsinelli Shughart Election Analysis and Legal Insight
Why choose Bennett Jones for your Canadian Cross-Border Income Trust (CBIT)?
What are the tax benefits of a Canadian Cross-Border Income Trust (CBIT)?
Why choose Canada for a Cross-Border Income Trust (CBIT)?
What is a Canadian Cross-Border Income Trust (CBIT)?
Bill on Bankruptcy: Solyndra, Lehman, MF Global, ATP Oil, LSP Energy, Want Ads
Should you Opt-Out of the Voluntary Disclosure Program?
Weekly Brief: CFPB, Legal Fees & Hashtag Hijackers
Cost of Voluntry Asset Disclosure Program
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
It is a bedrock principle of tax litigation that the US Tax Court is bound to following the precedent of the Circuit Court of Appeals to which its decisions are subject to appeal. See Golsen v. Comm’r, 54 T.C. 742 (1970). ...more
This week, the New York Supreme Court, Appellate Division, Third Department (“Third Department” or “Court”), issued a memorandum decision in the case of Thrun v. Cuomo, dismissing a legal challenge to New York’s involvement...more
On December 2, 2013, the United States Supreme Court denied certiorari in the consolidated cases Amazon.com LLC v. N.Y. Dept. of Taxation and Overstock.com v. N.Y. Dept. of Taxation, thereby allowing the New York state law...more
The U.S. Supreme Court has declined to consider the constitutionality of New York’s “Amazon” click-through sales tax nexus law, leaving it in effect and emboldening other states’ similar efforts. Unless federal legislation...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
Mitchell A. Newmark is a partner at Morrison & Foerster LLP and is concentrated on state and local tax litigation and appeals before administrative and judicial bodies around the country. Newmark also advises companies and...more
It has been more than 20 years since Ohio enacted legislation requiring taxpayers to add back some expenses paid to related parties for state income tax purposes. Since then, more than 20 states have enacted similar...more
A federal district court has ruled unconstitutional one of the most important tax benefits available to ministers: the minister's housing allowance. A summary of the case follows. The ruling threatens to have a dramatic...more
The Western District of Wisconsin recently issued a decision that makes the parsonage exemption unconstitutional as a violation of the Establishment Clause of the US Constitution.
This ruling is controversial and hotly...more
What you need to know:
As the result of the Supreme Court’s recent decision in United States v. Windsor and a subsequent ruling by the IRS, same-sex couples who are legally married in a jurisdiction that recognizes...more
The decision, which will almost certainly be appealed, allows the Air Resources Board tocontinue to auction emission allowances.
On November 12, 2013, a California trial court decided that the California Air Resources...more
The Sacramento Superior Court has upheld the constitutionality of California Air Resources Board's ("ARB") cap and trade auctions in the related cases California Chamber of Commerce v. ARB and Morning Star Packing Company v....more
In a twin set of wins for the state, two lawsuits challenging California’s flagship cap-and-trade auction system first implemented in November 2012 were rejected by Sacramento Superior Court Judge Timothy Frawley this...more
U.S. Supreme Court -
On August 23, 2013, an online retailer filed a petition for a writ of certiorari with the U.S. Supreme Court seeking review of the New York Court of Appeals’ determination that a New York statute...more
FTC Settles Over “Made in the U.S.A.” Claims -
Back in business after the government shutdown, the Federal Trade Commission recently announced a settlement involving products falsely advertised as “Made in the U.S.A.”...more
This is a brief update on recent Pennsylvania tax developments. It is intended to provide an overview of issues and cases to watch, as well as administrative and legislative developments.
The Ohio Department of Taxation (the "Department") has issued guidance that it will require married same-sex couples who file joint federal income tax returns to file Ohio income tax returns using a "single" filing status. On...more
Recently, the U.S. Supreme Court ruled unconstitutional Section 3 of the Defense of Marriage Act (DOMA), which, for federal purposes, defined marriage as between one man and one woman. United States v. Windsor, 570 U.S. ____...more
Settimo capitolo del progetto di libro "Presente e Futuro del PayGo in Italia, Europa, Us", di Nicola C. Salerno [email@example.com - 0039 347 9023927 - twitter nicolacsalerno]...more
Sesto capitolo del progetto di libro "Presente e Futuro del PayGo in Italia, Euriopa, Us", di Nicola C. Salerno [firstname.lastname@example.org - 0039 347 90.23.927 - twitter nicolacsalerno]...more
The California state legislature recently enacted a law that may affect the taxation of benefits an employer provides to same-sex domestic partners in the state. California AB 362 excludes from gross income for California...more
Appendice 1.2 al primo capitolo del progetto di libro "Presente e Futuro del PayGo in Italia, Europa, Us", di Nicola C. Salerno [email@example.com]...more
Appendice 1.1 al primo capitolo del progetto di libro "Presente e Futuro del PayGo in Italia, Europa, Us", di Nicola C. Salerno [firstname.lastname@example.org]...more
Primo capitolo del progetto di libro "Presente e Futuro del PayGo in Italia, Europa, Us", di Nicola C. Salerno [email@example.com]...more