News & Analysis as of

Resident Status

Sixth Circuit Upholds Dismissal of Fraud and Contract Claims Against Employer Sponsoring Green Card Application for Employee

by Butler Snow LLP on

In an interesting case situated at the intersection of immigration and contract law, the Sixth Circuit recently affirmed a district court’s dismissal of claims against Dow Corning Corporation stemming from its sponsoring an...more

New Canadian Entry Requirement: Mandatory Beginning November 10, 2016

by Seyfarth Shaw LLP on

Seyfarth Synopsis: Beginning November 10, 2016, the Canadian government will require many travelers flying to Canada to first obtain an Electronic Travel Authorization (eTA). The following alert is relevant to...more

US Citizenship Renunciation Procedures in Canada

by Hodgson Russ LLP on

The US constitution protects a US citizen from automatic loss of citizenship. Expatriation can only occur through the voluntary, intentional commission of an expatriating act that is stipulated by statute. A person who...more

Appellate Court Notes

by Pullman & Comley, LLC on

Appellate Court Advance Release Opinions: AC37588 - Prime Locations of CT, LLC v. Rocky Hill Development, LLC - When a commercial condominium unit owner’s association refused to grant their approval for a...more

Are You a Resident of South Carolina?

by McNair Law Firm, P.A. on

Residents of South Carolina are required to file an income tax return, even if they do not earn income in the state. A resident is an individual who is “domiciled” in South Carolina. South Carolina law does not define...more

A megera! Petições da lei VAWA para homens – Parte I

by Gerald Nowotny on

Panorama - A Lei de Combate à Violência contra as Mulheres (VAWA) permite que imigrantes vítimas de violência solicitem status legal nos Estados Unidos sem precisar que cônjuges, pais ou filhos cidadãos americanos ou...more

La Bruja! - VAWA Petitions for Men – Part I

by Gerald Nowotny on

The Violence Against Women Act (VAWA) allows battered immigrants to petition for legal status in the United States without relying on abusive U.S. citizen or legal permanent resident spouses, parents or children to sponsor...more

Tax Treaty Savings Clause Question

by Charles (Chuck) Rubin on

Facts: A U.S. citizen and permanent resident of Israel incurs capital gains from the sale of stock of a U.S. corporation. U.S. - Israel Income Tax Treaty Provisions: Article 15, Paragraph 1: “[a] resident of one of...more

Expatriation Case

by Charles (Chuck) Rubin on

Cases on the new expatriation regime under Code Section 877A are few and far between. The Tax Court has now issued an opinion involving a U.S. resident who gave up his green card and the resulting consequences under Code...more

Minnesota Department of Revenue Publishes Revenue Notice Addressing Location of a Taxpayer’s Attorneys, Accountants, and Bank...

by Dorsey & Whitney LLP on

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

New IRS Regs Escalate Tax Consequences of Renouncing Citizenship or Surrendering Green Card

by Hodgson Russ LLP on

On September 9, 2015, the IRS released long-awaited proposed regulations under Internal Revenue Code (Code) section 2801, which imposes a tax on the recipient of a gift or bequest from certain individuals who relinquished...more

So----You Want to Sue Your Relative?

Barry Goldberg, is asked from time to time whether it is possible to sue a relative and obtain a recovery. While there are definitely times when we would all like to sue one of our relatives, you should be aware that...more

New Indiana Statute Effective July 1st Allows Non-Residents To Pay Home State’s Lower Sales Tax Rate On Vehicle Purchases

by Faegre Baker Daniels on

Indiana has a 7% sales tax rate. Earlier this year, the Indiana General Assembly passed a new statute, Indiana Code 6-2.5-2-3, which allows non-residents to purchase vehicles from Indiana dealers and pay the (typically...more

USCIS Issuing Requests for Evidence for Expiring Medical Examinations

All applicants filing for adjustment of status to that of a lawful permanent resident, the final stage in the permanent residence or “green card” process, are generally required to file Form I-693, Report of Medical...more

Commuting to the United States as a Permanent Resident: ‘Alien Commuters’ or ‘Green Card Commuters’

by Lane Powell PC on

Generally, a foreign national who is a permanent resident of the United States must reside permanently in the United States or else risk losing permanent resident status. However, persons who have been granted U.S. permanent...more

When Is A Notice Addressed To A Person Outside Of The United States?

by Charles (Chuck) Rubin on

Seems like a simple question, but is it? Is a notice addressed to a person outside of the U.S. if at the time of mailing the person is physically in the U.S., even though they reside outside of the U.S.? What about if it was...more

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