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DarrowEverett LLP

‘As Such’: Soroban Case Puts Limited Partnerships Under Tax Scrutiny

DarrowEverett LLP on

In Soroban Capital Partners, LP v. Commissioner, the U.S. Tax Court determined that the exception to net earnings from self-employment in Section 1402(a)(13) of the Internal Revenue Code of 1986, as amended (the “Code”) ...more

Skadden, Arps, Slate, Meagher & Flom LLP

The Evolving Landscape of Administrative Law

Skadden, Arps, Slate, Meagher & Flom LLP on

One of the most significant areas of the law for businesses is administrative law. From questions about a new industry-specific regulation to marshaling a defense against enforcement proceedings, any entity that is subject to...more

Patton Sullivan Brodehl LLP

Local Government Agencies Can Be “Alter Egos” Too

Patton Sullivan Brodehl LLP on

...Normally, a court will treat a business entity and its liabilities as separate and distinct from its owners. The alter ego doctrine allows the corporate veil to be pierced, and results in holding the owners liable for the...more

Morgan Lewis

DC Circuit Ruling Threatens to Topple FERC Tax Allowance Policy

Morgan Lewis on

Court rules that FERC policy permitting a tax allowance for pass-through entities may unjustifiably permit “double-recovery” of tax expense. On July 1, the US Court of Appeals for the District of Columbia Circuit issued...more

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