Bar Exam Toolbox Podcast Episode 169: Listen and Learn -- Personal Jurisdiction (Civ Pro)
Law School Toolbox Podcast Episode 263: Listen and Learn -- Subject Matter Jurisdiction
Minnesota will no longer consider the location of a person’s attorney, CPA, financial adviser or bank account when determining where an individual is domiciled for income tax purposes. Under Minnesota law, an individual is...more
On February 1, 2016, the Minnesota Department of Revenue (the “Department”) issued Revenue Notice # 16-01 (available here), in which the Department explains how it will view the location of a taxpayer’s attorneys,...more
Generally, the first criterion for determining whether an individual is subject to probate or to estate or inheritance tax in a state is the individual’s domicile at the time of his or her death. In an increasingly...more