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Gain from Goodwill Sale Subject to Minnesota Apportionment as Business Income

The Minnesota Supreme Court recently held that the gain from the sale of goodwill was subject to apportionment as business income derived from a unitary asset rather than allocation of nonbusiness income pursuant to Minnesota...more

Owners of a Corporation Pay the Corporation's Expenses; Can Such Expenses be Deducted by the Owners?

As a general rule, a corporation is considered a separate entity from its owner(s). There are a few cases in which a corporate entity is disregarded as an entity separate from its owners, such as when a corporation is set up...more

What the New Kansas Income Tax Bill Will Mean for Individuals and Businesses

The saga of Kansas income tax law changes concluded earlier this week when Kansas lawmakers overrode Gov. Sam Brownback's veto of a bill that dismantled the governor's signature tax cuts. With the state facing an estimated...more

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