Closing Argument: Opportunity and Challenge
Podcast - Impeaching with a Deposition
Winning Cases on Legal Issues Before and During Trial | Texas Appellate Law Podcast
Opening Statements: The Prohibition Against Argument
Proof in Trial: University of Louisville
Work This Way: A Labor & Employment Law Podcast - Episode 6: Digital Forensics & Protecting Trade Secrets with Clark Walton
Dealing with Evidence of Time, Distance and Speed
Law School Toolbox Podcast Episode 417: Listen and Learn -- Authentication of Evidence
Law School Toolbox Podcast Episode 410: Listen and Learn -- Relevance Issues (Evidence)
Bar Exam Toolbox Podcast Episode 225: Listen and Learn -- Authentication of Evidence
Bar Exam Toolbox Podcast Episode 214: Listen and Learn -- Relevance Issues (Evidence)
California Employment News: Synthesizing Evidence in a Workplace Investigation (Part 3)
Evidence Preservation: Handling the Issues in New York and New Jersey
Law School Toolbox Podcast Episode 352: Listen and Learn -- Best Evidence Rule
Bar Exam Toolbox Podcast Episode 182: Listen and Learn -- Policy Exclusions (Evidence)
Bar Exam Toolbox Podcast Episode 177: Listen and Learn -- Best Evidence Rule
Facing a Deposition: Tips and Strategies
The Presumption of Innocence Podcast: Episode 3 - The Science of Modern Digital Forensics
Law School Toolbox Podcast Episode 326: Listen and Learn -- Multiple Hearsay
Bar Exam Toolbox Podcast Episode 159: Listen and Learn -- Evidence: Expert vs. Lay Witness Testimony
On 29 July, the UK government issued a call for evidence in connection with its proposed reform of the UK taxation of carried interest. Noting that the tax treatment of carried interest is the subject of considerable debate,...more
Summary: This is a case of first impression concerning the meaning of “newly discovered or previously unavailable evidence” as contemplated by I.R.C. § 6015(e)(7)(B): “Any review of a determination made under this section...more
The Cohan Rule: Tax Deductions with Incomplete Records - The “Cohan rule” is derived from the Second Circuit’s 1930 decision, Cohan v. Commissioner, which allowed the taxpayer to approximate travel and entertainment...more
Update: On September 28, 2021, Apotex applied to the Supreme Court of Canada for leave to appeal (Docket No. 39851). On July 23, 2021, the Federal Court of Appeal (FCA) dismissed Apotex’s appeal of the Federal Court’s (FC)...more
Recently, the Ohio Board of Tax Appeals (BTA) denied a taxpayer’s sales tax refund in part because it could not consider the taxpayer’s improperly submitted evidence. In Environmental Quality Management Inc. v. McClain, BTA...more
On June 20, 2019, the United States Court of Federal Claims published its long-awaited opinion in California Ridge Wind Energy, LLC v. United States, No. 14-250 C. The opinion addressed how taxpayers engaging in related party...more
In This Issue - US Taxation of IP After Tax Reform - U.S. taxation of intellectual property has become astoundingly more complex after the Tax Cuts and Jobs Act. The new rules are so complex that the IRS and Treasury...more
A drafting mistake in an agreement can result in significant and unintended tax consequences. In the recent case of Baytex Energy Ltd. v. Canada (Attorney General) (Baytex), the Court of Queen’s Bench of Alberta (Court)...more
An Indiana gambler lost another hand in the latest ruling by the Tax Court on his continuing discovery disputes with the Indiana Department of Revenue. On September 18th the Court denied Nick Popovich’s motion for default...more