Apportionment

News & Analysis as of

Cramer v. Starr

A Tort Defendant May Name Plaintiff’s Subsequent Physician As A Non-Party At Fault, Despite The “Original Tortfeasor Rule” - Arizona’s comparative fault statute (UCATA) requires the trier of fact in a tort case to...more

Supreme Court 2015-2016 Intellectual Property Case Review

At the end of June, the U.S. Supreme Court’s October 2015 term came to a close. The Court issued written decisions in three intellectual property cases during that term, the same number of cases as during the previous term,...more

Long-Awaited Alabama Tax Amnesty Program Kicks Off

Beginning June 30 and running through August 30, the Alabama Department of Revenue (ADOR) is offering many taxpayers an opportunity to come forward voluntarily and pay a litany of delinquent state and state-administered local...more

Oregon Court of Appeals Holds that “Common Issue” Exception Applies to Permit Defendant Contractor to Recover Attorney’s Fees From...

In The Village at North Pointe Condominiums Association v. Bloedel Construction Co. et al., 278 Or App 354 (2016), the Oregon Court of Appeals held that defendant contractor could recover attorneys’ fees against a homeowners...more

Do Go Chasing Waterfalls

C corporation taxpayers have their work cut out for them. New rules provide a fifty-two page guide on how to compute Rhode Island apportionment (or the slice of total income Rhode Island is able to tax), and require...more

Recent Connecticut Tax Law Developments

Coming off what was a relatively quiet year in 2014, the year 2015 was a tumultuous year for Connecticut tax law changes. The changes enacted during 2015 will impact virtually all taxpayers in the state (both individuals and...more

MoFo New York Tax Insights - Volume 7, Issue 5

Retroactive Application Of 2010 Statutory Amendment Permitted By Tribunal - Reversing the decision of an Administrative Law Judge, the New York State Tax Appeals Tribunal has upheld the constitutionality of retroactively...more

Maine WC Board Rules on Apportionment in Context of Gradual Injury

In City of Portland v. Moses, WCB App. Div. 16-4 (February 22, 2016) the employee, a firefighter and EMT, alleged a gradual work injury from exposure to traumatic events in the course of employment. From 2002 until 2010 he...more

Three Important Alabama Regulatory Developments

Last month, the ADOR proposed a new rule, Rule 810-3-35-.01, in order to simplify the federal income tax deduction available to corporations doing business in Alabama. The ADOR proposed to repeal the current corporate federal...more

Appellate Court Notes

Appellate Court Advance Release Opinions: AC38454 - In re Daniel N. AC36701 - State v. Adams - AC36701 Dissent - State v. Adams - AC37362 - Deutsche Bank National Trust Co. v. Thompson...more

Spotlight on Tennessee: Forced Franchise/Excise Tax Variance Upheld by Supreme Court

On March 23, 2016, the Tennessee Supreme Court issued its much-awaited decision in the case of Vodafone Americas Holdings, Inc. et al. vs. Tennessee Commissioner of Revenue....more

CIGA Avoids C&R Lien Obligation At Expense of Co-Defendant

On March 22, 2016, the Second District Court of Appeal, Division One, published its opinion in California Insurance Guarantee Assn. v. Workers’ Comp. Appeals Bd., No. B263869, Cal.App.4th, in which it determined that the WCAB...more

Taxing The Deal: State And Local Tax Issues In Telecom M&A Transactions

The acquisition of a telecommunications service provider or a cloud-based service provider raises unique state and local tax issues that do not arise in connection with the acquisition of other businesses. Telecom and...more

Dempsey v. Bagley, 2016 ABQB 124 - Lessors of Vehicles Still Vulnerable Under Workers Compensation Act

There were two motor vehicle accidents in the summer of 2006. The plaintiffs and the defendants involved in the accidents were employees of Brinks Canada Limited (“Brinks”). The vehicles in question were owned by PHH...more

City of Philadelphia’s BIRT: Is 3-Factor Apportionment Still an Option for Your 2015 Return?

Philadelphia’s business income and receipts tax—the so-called “BIRT”—is imposed at a whopping 6.41% rate.1 Add that to the state-level corporate net income tax of 9.99%, and the combined tax rate on corporate income subject...more

Not So Fast My Friend: Implied Covenant to Develop and Non-Apportionment Subdivision Tracts

I can acquire a 2,000-acre lease in Ritchie County, West Virginia, held by production from one well, drilled in 1905. I can acquire a 100-acre lease with an affidavit of nonproduction from an individual who has owned...more

There Is More than One Way to Slice the Apportionment Analysis - Commonwealth Scientific and Industrial Research Organisation v....

Addressing the application of the smallest salable patent-practicing unit analysis, as well as the impact of a patent’s standards essential status on apportionment and the relevance of prior licenses between the parties, the...more

Alabama Department of Revenue Proposes Changes to its Corporate Income Tax Apportionment Regulations

The Alabama Department of Revenue (ADOR) recently proposed numerous changes to its apportionment rules for corporate income taxpayers, with the stated intention of adopting “recommended amendments to the [Multistate Tax...more

Lenders Should Contract for the Right to Recover Lost Goodwill Proceeds when Commercial Property is taken in Eminent Domain

In California, the “goodwill” of a business “consists of the benefits that accrue to a business as a result of its location, reputation for dependability, skill or quality, and any other circumstances resulting in probable...more

State & Local Tax Advisory: Gillette Overturned: One Test, Two Decisions in California

On Thursday, December 31, 2015, the Supreme Court of California issued its decision in Gillette Co. v. Franchise Tax Board. The court reversed the California Court of Appeal and held that the Multistate Tax Compact is not a...more

California Supreme Court Unanimously Holds Against Gillette

Concluding that the California Legislature (1) is not bound by the Multistate Tax Compact (the “Compact”), (2) had unilateral authority to eliminate the apportionment formula election provision, and (3) clearly intended to do...more

Determining Damages for Standard Essential Patents: the Federal Circuit Provides Some Guidance in CSIRO v. Cisco

Late last week, in an opinion authored by Judge Prost, a panel of the Federal Circuit vacated a $16 million damages award won by Commonwealth Scientific and Industrial Research Organization (CSIRO) in its patent infringement...more

M&S v. BNP Paribas - Simply no implied apportionment

The Supreme Court has handed down judgment in the seminal M&S v. BNP Paribas case....more

A Steep Slope — Vermont Supreme Court Finds AIG Not Unitary With a Ski Resort Based On a Clear and Cogent Evidence Burden of Proof

In the first Vermont Supreme Court decision addressing combined unitary reporting since Vermont’s combined reporting regime became effective in 2006, the court affirmed a lower court’s decision that AIG, the multinational...more

Georgia Supreme Court Interprets the Apportionment Statute in Conjunction with the Workers' Compensation Act

This month, the Georgia Supreme Court further extended the reach of the Georgia law addressing the apportionment of liability in tort cases in the case of Walker, et al. v. Tensor Machinery, et al. The Court had recently...more

103 Results
|
View per page
Page: of 5
JD Supra Readers' Choice 2016 Awards

"My best business intelligence, in one easy email…"

Your first step to building a free, personalized, morning email brief covering pertinent authors and topics on JD Supra:

Sign up to create your digest using LinkedIn*

*By using the service, you signify your acceptance of JD Supra's Privacy Policy.

Already signed up? Log in here

*With LinkedIn, you don't need to create a separate login to manage your free JD Supra account, and we can make suggestions based on your needs and interests. We will not post anything on LinkedIn in your name. Or, sign up using your email address.
×