Readers of this blog may remember the case of Gilbert Hyatt versus the California Franchise Tax Board. The litigation arose from the FTB's outrageous conduct in auditing Mr. Hyatt after he claimed to have moved to Nevada. See...more
On June 28, 2016, the much-anticipated memorandum opinion of the US District Court for the District of Delaware in Temple-Inland, Inc. v. Cook et al., No. 14-654-GMS was released on the parties’ cross-motions for summary...more
As noted in prior mailings on this topic, all 50 states require companies to comply with broad and often complex unclaimed property laws that mandate annual reporting. Unclaimed property is generally defined as tangible or...more