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Tax Education Civil Procedure

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

Partial Victories to Two Universities in Their Motions to Dismiss Code Section 403(b) Fee Litigation

by McDermott Will & Emery on

Multiple large, class action lawsuits have been filed against prominent higher education institutions claiming fiduciary breaches under their Code Section 403(b) plans as a result of insufficient oversight of plan...more

Viral Marketers Beware – In Alabama, Sales Tax Nexus Created for Out-of-State Bookseller Even Though In-State Teachers Not Acting...

by McDermott Will & Emery on

After a quarter of a century, the school book nexus cases continue to proliferate, delight and mystify. The latest installment in the saga is from Alabama. Scholastic Book Clubs, Inc. 2931 v. State Of Alabama Department Of...more

Pennsylvania Court Confirms That School Districts May Target High Value Properties When Appealing Tax Assessments For The Purpose...

by Tucker Arensberg, P.C. on

Valley Forge Towers Apts. N, LP v. Upper Merion Area School District, 124 A.3d 363, 365 (Pa. Commw. Ct. 2015). The Pennsylvania Commonwealth Court holds that when a school district has reasonable and financial considerations...more

A School District’s Standing Might Not Be As Clear As We Had Thought

In 2012 we reported on a decision affirming the conclusion that school districts lack standing to “question the assessments or the method of arriving at the assessed valuation.” Xerox v. Town of Webster, 131 Misc. 2d 817...more

Appellate Court Overturns School District’s Attempt to Vacate Ill-Advised Tax Rate Objection Settlement Reached by State’s...

by Franczek Radelet P.C. on

Last week, an Illinois Appellate Court denied several school districts’ attempt to vacate a settlement agreement between the taxpayers’ attorney and the Will County State’s Attorney’s Office in a tax rate objection case. The...more

Indiana Tax Court Upholds Property Tax Exemption For Early Learning Center

by Faegre Baker Daniels on

On April 1, 2015, the Indiana Tax Court in Johnson County PTABOA and Assessor v. KC Propco LLC d/b/a Kindercare Learning Center affirmed the grant of a 100% real property tax educational purpose exemption for property used as...more

Landmark Tax Credit Scholarship Program Upheld by Alabama Supreme Court

On March 2 in an 8-1 decision, the Alabama Supreme Court upheld the constitutionality of the Alabama Accountability Act of 2013 (the “Act”) in Magee et al. v. Boyd et al. The massive 222-page opinion affirmed in part, but...more

Appellate Court Enforces 60 Day Time-Bar on OMA Challenges

by Franczek Radelet P.C. on

Recently, an appellate court in the Fifth District upheld a countywide sales tax implemented through the School Facility Occupation Tax Law. In doing so, the Court denied relief to an Open Meetings Act (OMA) challenge due to...more

North Carolina ABC Legislative Wrap-Up 2014

by Williams Mullen on

The 2014 legislative short session adjourned on August 20, 2014. The General Assembly passed several bills affecting alcoholic beverages in North Carolina. Significant provisions of those bills are summarized below....more

Court Rules That Delayed Compliance With A FOIA Request Remains A Violation

by Franczek Radelet P.C. on

In a recent Illinois Appellate Court decision, the Court held that a public body was in violation of the Freedom of Information Act (FOIA) where the public body initially willfully ignored its obligation to respond to a FOIA...more

Religious Institutions Update - December 2013

by Holland & Knight LLP on

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

School Districts Cannot Spend Bond Money on Projects Not Disclosed to Voters - School Bonds with 55 Percent Vote Threshold Must...

by Best Best & Krieger LLP on

The Fourth District Court of Appeal recently upheld a challenge to a school district’s spending voter-approved bond proceeds for field lighting at a high school stadium because the ballot proposition did not specifically list...more

IRS Releases Final Colleges and Universities Compliance Report: Reveals Significant Underreporting

by Saul Ewing LLP on

A recent report of the IRS’ Exempt Organizations (EO) division provides the results of a multi-year audit of tax-exempt colleges and universities regarding their compliance with IRS reporting requirements. The report focuses...more

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