Apportionment

State + Local Tax Insights -- Spring 2013

by Eric Coffill, Leslie Lao, Mitchell Newmark, William Pardue, Gregory Roberts, Rebecca Ulich | Morrison & Foerster - State + Local Tax... on 5/14/2013

In This Issue: Factor Representation: Is It Unconstitutional for a State to Have It Both Ways?; Upcoming Speaking Engagements; Expanded California Sales and Use Tax Exclusions for Advanced Manufacturing Projects; and...more

Sutherland SALT Shaker: April 2013 Digest

by Mary Alexander, Andrew Appleby, Zachary Atkins, Madison Barnett, Todd Betor, Scott Booth, Christopher Chang, Timothy Gustafson, Saabir Kapoor, Jessica Kerner, Shane Lord, Pilar Mata, more +Suzanne Palms, Kathryn Pittman, David Pope, Maria Todorova, Jack Trachtenberg, Prentiss Willson | Sutherland Asbill & Brennan LLP on 5/1/2013

In this issue: - California Court of Appeal: No Man May Profit From His Own Wrongdoing in a Court of Justice - The (True) Object of My Affection: A Nontaxable Stock Screening Service - Alternate Universe...more

PCS Nitrogen Inc. v. Ashley II of Charleston: Required Reading for Superfund Lawyers

by Robert S. Sanoff | Foley Hoag LLP - Environmental Law on 4/9/2013

The Fourth Circuit handed down a primer on CERCLA liability last week in PCS Nitrogen Inc. v. Ashley II of Charleston. It should be required reading for Superfund lawyers. The facts in the case are worthy of a law school law...more

PA Supreme Court Issues Business / Nonbusiness Income Decision

by Randy Varner | McNees Wallace & Nurick LLC on 2/27/2013

The Pennsylvania Supreme Court has held that a taxpayer’s gain from the sale of timberland was apportionable business income using the “functional test” of Pennsylvania’s amended definition of “business income.” Glatfelter...more

Income Tax Apportionment for Software Companies

by Michael Cho | Berkeley Research Group, LLC on 2/20/2013

The Virginia Department of Taxation recently released guidelines regarding the Commonwealth’s modification to the corporate income tax apportionment formula for manufacturing companies....more

A Pinch of SALT: State Tax Treatment of a 'Manufacturer'

by Suzanne Palms, David Pope, Maria Todorova | Sutherland Asbill & Brennan LLP on 2/15/2013

Originally published in State Tax Notes. Many states have created special treatment for manufacturers, including tax exemptions, credits, and special income tax apportionment rules. In this edition of A Pinch of SALT, we...more

Back to Basics: Attempting to Make Sure a Trial Judge Applies the Proper Analysis to Cases Alleging Non-Repair of a Roadway

by C. Kirk Boggs | Lerners LLP on 2/13/2013

The underlying premise of this paper is that over the past 20-30 years Ontario courts have, on a number of occasions, both at the trial level and on appeal, failed to properly apply the traditional test for non-repair set out...more

The Supreme Court Speaks; Some Taxpayers Shudder

by Elliott B. Pollack | Pullman & Comley, LLC on 1/30/2013

Originally published in the Commercial Property Executive on January 16, 2013. Property owners frequently raise legitimate questions about hard-to-fathom differences between assessments of similar properties, as well as...more

The Duty to Defend and the Apportionment of Defence Costs Tedford v. TD Insurance Meloche Monnex – Case Comment

by Tyler Kaczmarczyk, Kevin Ross | Lerners LLP on 1/29/2013

This recent decision of the Ontario Court of Appeal considers the duty of an insurer to defend its insured and the circumstances in which that insurer can seek to apportion the costs of the defence where some, but not all,...more

State Supreme Court Grants Cert. Petition in Alternative Apportionment Appeal

by Brett R. Carter, Bruce Ely, Charles Hill III, Stephen Wilson | Bradley Arant Boult Cummings LLP on 1/16/2013

On January 10, the Mississippi Supreme Court granted the Mississippi Department of Revenue’s (MDOR) petition for certiorari to review the Court of Appeals’ holding that the MDOR has the burden of proving that the use of an...more

English Court of Appeal Decision on Multiple Causes and Mitigation of Loss

by Chen Foley | Sedgwick LLP on 1/9/2013

In Ace European Group & Ors v Standard Life Assurance Limited, [2012] EWCA Civ 1713, the English Court of Appeal reaffirmed the principle that where a loss has multiple causes, the insured’s entitlement to an indemnity in...more

Proposals For Settlement: How To Draft Ones That Will Stick And How To Deal With Them When They Land On Your Desk

by Ellen Koehler Lyons, Gary M. Pappas | Carlton Fields on 12/19/2012

In This Presentation: - Offer of Judgment Statutes - 768.79 Offers - Rule 1.442 - What does an OJ include? - Shifting Defendant’s Fees - 768.79 Language - Shifting Plaintiff’s Fees - Subsequent Offers -...more

Sutherland Salt Shaker - November 2012

by Sutherland Asbill & Brennan LLP on 11/28/2012

In This Issue: - The Lone Star State Swings the Lasso Around E-Commerce Services - Don’t Mess with Texas: No Three-Factor MTC Election for You! - SALT Pet of the Month - The Clicks Keep on Coming in...more

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