With Tuesday’s override of Governor LePage’s veto of Maine’s 2016-2017 budget, the Legislature has approved a significant change to the state’s estate tax law. The Maine estate tax exemption amount for individuals dying in or...more
The Honourable Peter MacKay, P.C., Q.C., M.P. for Central Nova, Minister of Justice and Attorney General of Canada, today announced the following appointment:
The Honourable Guy R. Smith, a sole practitioner in Ottawa,...more
Cancellation of the Military Tax on Currency Exchange Transactions -
On 12 May 2015 the Verkhovna Rada of Ukraine adopted the Law of Ukraine “On Amendments to the Tax Code of Ukraine in Respect of the Military Tax” which...more
Non-CPA sports fans (and athletes themselves) increasingly appreciate the tax aspects of luring the best free agent athletes to their teams.
One recent example is the whopper of a contract that agent Scott Boras cooked...more
The owner of 33 BCF of gas cant’ just stuff it in his pocket and move it county-to-county to avoid taxes. So, the question: Is gas in storage subject to ad valorem tax on personal property? The Harris County Appraisal...more
The North Carolina Business Court held North Carolina’s taxation of a trust unconstitutional in Kaestner v. North Carolina Department of Revenue. N.C. Gen. Stat. § 105-160.2 imposes a tax on the undistributed income of a...more
The Kimberly Rice Kaestner 1992 Trust (the “Trust”) originated from the Joseph Lee Rice, III Family 1992 Trust (the “JLR Trust”) created in 1992. The JLR Trust was created in New York when its initial trustee and settlor were...more
The First District of the Illinois Appellate Court, in Chicago Bears Football Club v. Cook County Department of Revenue, 2014 IL App (1st) 122892 (Aug. 6, 2014), has affirmed an administrative determination finding the...more
The Bureau of Indian Affairs (BIA) is proposing to revise the process for obtaining and administering rights-of-way (ROWs) on Indian lands. While the proposed regulations seek to make improvements and clarifications...more
Public perception of the patent system has swung widely over the years from highs, such as those in the late nineteenth century when Mark Twain could write “a country without a patent office and good patent laws was just a...more
On March 26, 2014, a regional director of the National Labor Relations Board (NLRB) decided scholarship football players at Northwestern University are employees because they “perform services for the benefit of the employer...more
The Cayman Islands government has recently concluded a consultation on a proposal to introduce a public register of the beneficial owners of Cayman-registered entities. The proposal has not been well received. The government...more
After the Justice Department issued a memo authorizing states to tax and regulate marijuana, Sacramento responded. Assemblyman Tom Ammiano (D-San Francisco) introduced AB 1894, a bill that may be viewed as an initial attempt...more
W Holding Co., Inc. v. Chartis Ins. Co. of Puerto Rico, 2013 WL 1352426 (D.P.R. Apr., 3, 2013).
In this discovery dispute, the plaintiffs sought cost taxation of ediscovery costs under 28 U.S.C. § 1920 or cost-shifting...more
Country Vintner of NC, LLC v. E. & J. Gallo Winery, Inc., No. 12-2074 (4th Cir. Apr. 29, 2013).
In this case brought under the North Carolina Wine Distribution Agreements Act, the defendant submitted a bill of over...more
Phillips v. WellPoint, Inc., 2013 WL 2147560 (S.D. Ill. May 16, 2013).
In this taxation dispute, the defendants submitted $83,642.83 in costs for recovery under U.S.C. § 1920(4), alleging that costs from two ediscovery...more
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