Civil Procedure

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News & Analysis as of May 24, 2013

MoFo New York Tax Insights - Volume 4, Issue 1 - January 2013

by Paul Frankel, Hollis L. Hyans, Kara M. Kraman, Amy F. Nogid, Irwin M. Slomka | Morrison & Foerster LLP on 1/4/2013

In This Issue: Court of Appeals Reverses Appellate Division, Holds that EchoStar’s Equipment Purchases Qualified as Sales for Resale; Appellate Court Holds Electronic Messaging Services Subject to Sales Tax; ALJ Finds...more

Appellate Division Review: Fine-Tuning the Law in Business, Family, Government

by Pillsbury Winthrop Shaw Pittman LLP on 11/6/2012

Originally published in The New York Law Journal, October 19, 2012. “I wear my reversals like badges of honor,” a trial judge once remarked when discussing his (largely positive) record on appeal. Based on our review of...more

Statute Of Limitations Quiz

by Charles (Chuck) Rubin on 9/27/2012

Facts & Law: A. Income taxes must be assessed within 3 years of the later of the date the return is filed or the due date of the return. B. However, the assessment period remains open indefinitely “in the...more

Court Affirms §2035 Three Year Rule Applies To §2519 Termination Of QTIP Trusts

by Charles (Chuck) Rubin on 5/14/2012

For those of you with a great memory, you will remember that in December 2009 we wrote about the case of Morgens v. Commissioner. For those with a more typical memory, you can read the original post on the case here. In...more

For Better or For Worse, Court Finds Joint 998 Offer To Husband and Wife Sufficient Basis For Expert Witness Fees and Costs Award

by Barger & Wolen on 5/2/2012

In Farag v. ArvinMeritor Inc., 2012 DJDAR 5206 (April 24, 20120), the California Court of Appeal for the Second Appellate District affirmed a post-judgment order denying plaintiffs’ motion to tax expert witness costs....more