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Tax Civil Procedure

Read need-to-know updates, commentary, and analysis on Tax issues written by leading professionals.

Court Enforces — Partially — IRS “John Doe” Summons Served on Virtual Currency Exchanger

by Ballard Spahr LLP on

Last week, a federal magistrate judge in the Northern District of California granted in part and denied in part a motion by the IRS to enforce a “John Doe” summons served on Coinbase, Inc., which operates a virtual currency...more

How Proposed Tax Reform Will Impact Private Equity

by Foley & Lardner LLP on

Both the House of Representatives and the Senate have proposed their own versions of tax reform (the “House Proposal” and “Senate Proposal”, respectively, and together, the “Proposals”) which will drastically change the...more

2017 Year-End Estate Planning Advisory

by Katten Muchin Rosenman LLP on

The fourth quarter of 2017 concludes a unique year in the planning arena. With the new administration and a Republican-led Congress in power, both taxpayers and tax professionals have kept a close eye on the potential for tax...more

Sixth Circuit Not Willing to Relent that Business Owner Was Liable for Trust Fund Tax Penalty Despite Creditor's Control over...

by Baker Donelson on

In Robert Karban, Jr. v. United States of America, earlier this year, the Sixth Circuit ruled that Mr. Karban, the owner of a manufacturing company, was a responsible person for paying over trust fund taxes, which he...more

Fall 2017 Property Tax and Valuation Topics

by Pullman & Comley, LLC on

Property Assessment Class Action Fails - On previous occasions, the editors of Property Tax and Valuations Topics have noted that Connecticut courts tend to be rather strict in requiring property owners to pursue statutory...more

MoFo New York Tax Insights - Volume 8, Issue 11

by Morrison & Foerster LLP on

Securities Rating Agency Not Entitled to Refund of Erroneously Remitted Sales Tax - A New York State Administrative Law Judge upheld the denial of a securities rating agency’s request for a refund of sales tax, holding...more

Pennsylvania Supreme Court Declares $3,000,000 Net Loss Carryover Deduction Unconstitutional

by Tucker Arensberg, P.C. on

On October 18, 2017 the Pennsylvania Supreme handed down its decision in Nextel Communications of the Mid Atlantic v. Commonwealth of Pennsylvania No. 6 EAP 2016. The tax provision at issue gave taxpayers with a net...more

Pennsylvania Supreme Court Declares Dollar-Based NOL Cap Unconstitutional

by Ballard Spahr LLP on

In a unanimous decision in Nextel Communications of the Mid-Atlantic, Inc. v. Commonwealth, the Pennsylvania Supreme Court affirmed the Commonwealth Court's holding that Pennsylvania's dollar-based cap on corporate net income...more

Tax Credits/Solar Energy: Arizona Appellate Decision Describing Purchasers' Breach of Contract Action

An October 16th Arizona Court of Appeals decision describes a breach of contract action in a lower court involving the purchase of a residential solar energy system. See Lakosky v. The Solar Store, LLC, 2017 WL 4614724....more

Texas Federal District Court Invalidates IRS Regulations Limiting Inversion Transactions

by Shearman & Sterling LLP on

On September 29, 2017, the United States District Court for the Western District of Texas granted summary judgment in favor of the U.S. Chamber of Commerce and Texas Association of Business, holding that the Internal Revenue...more

Possession May Be Nine-Tenths of the Law - but Watch out for the Other One-Tenth

by Charles (Chuck) Rubin on

Prudential Insurance Company of America issued a life insurance policy on the life of Russell. Russell’s wife, Sherry, was the beneficiary. The policy contained $332,000 of term life coverage and $332,000 of accidental death...more

Recent Rulings on “Family Limited Liability Entity” Election Create Traps for the Unwary

Although every LLC, limited partnership or other pass-through entity doing business in Alabama, and even those simply organized under Alabama law, are subject to an annual business privilege tax (BPT), certain entities can...more

Michigan Property Tax Exemption for Charitable Institutions Is Again Construed Broadly by the State Supreme Court

by Dickinson Wright on

Property owned and occupied by charitable institutions solely for their charitable purposes is exempt from Michigan property tax. Some assessors denied exemptions to charities that charged fees for their services, arguing...more

Specificity Needed in Powers of Attorney for Information Returns

by Charles (Chuck) Rubin on

Most practitioners are familiar with the Form 2848, Power of Attorney and Declaration of Representative. This form is signed by a taxpayer and designates an eligible person to represent the taxpayer before the IRS. IRS...more

South Dakota Petitions US Supreme Court for Opportunity to Overturn Quill

by McDermott Will & Emery on

On October 2, 2017, the State of South Dakota (State) filed its petition for a writ of certiorari with the United States Supreme Court (Court). The case, South Dakota v. Wayfair, Inc. et al., is expected to be docketed on...more

Risky Business: Sales Tax Case Sets The Stage For SCOTUS Showdown

by Akerman LLP on

It has long been the law of the land that a taxpayer must have a discernable physical presence in a state before it can be required to collect and remit sales and use taxes. The U.S. Supreme Court reaffirmed this...more

South Dakota Nexus Law Held Invalid in Violation of Quill

by Varnum LLP on

Like many states, South Dakota recently enacted an aggressive sales and use tax nexus statute requiring certain out-of-state retailers with no physical presence in South Dakota to collect and remit tax on sales made to South...more

Food & Beverage Litigation Update | September 2017 #3

FDA Announces Final FSMA Produce Safety Rule - The U.S. Food and Drug Administration (FDA) has announced that the produce safety rule of the Food Safety and Modernization Act of 2010 (FSMA) is now final, establishing...more

District Court Invalidates Wheat Ridge Anti-TIF Initiative

On September 8, 2017, a Jefferson County District Court ("Court") essentially struck down Ballot Question 300 (“BQ300”), approved by the Wheat Ridge ("the City") voters on November 3, 2015. The ballot question was an...more

Up, up and away: BC Court of Appeal dismisses unjust enrichment class action against international airlines

by DLA Piper on

On September 12, 2017, Mr. Justice Groberman, writing for the BC Court of Appeal, upheld the decision of the BC Supreme Court in Unlu v Air Canada, 2015 BCSC 1453 (“Unlu”), refusing to certify as class proceedings five...more

South Dakota Supreme Court Rules in Favor of Remote Retailers; Next Step US Supreme Court?

by McDermott Will & Emery on

On September 14, 2017, the South Dakota Supreme Court released its much-anticipated opinion in the Wayfair litigation, affirming a March 2017 trial court decision granting the remote retailer’s motion for summary judgment on...more

Hurricane Hardship and Loan Relief Also Extended to Hurricane Irma, Pension Relief and a Cybersecurity Update

by Winstead PC on

The Internal Revenue Service (the “Service”) issued and announcement providing relief from verification of the qualification of an individual’s request for a hardship withdrawal or a loan in order for a person to obtain the...more

WTO Appellate Body Report: US – Conditional Tax Incentives for Large Civil Aircraft

by White & Case LLP on

Decision: The WTO Appellate Body has ruled that certain tax incentives provided by the State of Washington in the aerospace sector are not prohibited import substitution subsidies under the Agreement on Subsidies and...more

Zero Dividend Shares are Ordinary Share Capital

by Proskauer - Tax Talks on

The Upper Tribunal (Tax and Chancery Chamber), the UK’s second level tax appeal court, have just published their judgement in the McQuillan case, which considered whether shares with no right to dividends or any other profits...more

Virginia Supreme Court Opinions Affecting Local Government Law: December 2016 and March, April, June, and August 2017

by Sands Anderson PC on

Happy Fall! The Virginia Supreme Court issued a number of opinions since my last update affecting local government law. Its work resulted in opinions addressing...more

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