News & Analysis as of September 19, 2024

Income Taxes › Standing

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Income taxes are taxes that are collected on the individual earnings of persons or entities. Depending on the jurisdiction, income taxes are calculated and collected in a variety of ways. Some tax systems collect income taxes based on a progressive scheme, while others may utilize a proportional or regressive framework. less -

The Status of the Pending Appeal in Silver v. Treasury Department

Miller Canfield on 6/27/2022

Key Takeaways - ..The pending case, Silver v. Internal Revenue Service, will provide insight, when decided, of the view of the Court of Appeals for the District of Columbia Circuit on the scope of judicial review of...more

SCOTUS denies New Hampshire’s motion challenging Massachusetts’ taxation of nonresident remote workers during Covid-19

Eversheds Sutherland (US) LLP on 6/29/2021

On June 24, 2021, the United States Supreme Court held a conference to review New Hampshire’s motion for leave that challenged Massachusetts’ taxation of wages earned by nonresident remote workers during the Covid-19 period....more

Impact of Check-the-Box Conformity on State Tax Appeal Procedures – Who’s the Real Taxpayer Here? - SALT Alert: Alabama Edition

Bradley Arant Boult Cummings LLP on 9/14/2018

In a case of first impression by an Alabama appellate court, the Alabama Court of Civil Appeals recently considered the appeal of the Alabama Department of Revenue (ADOR) of an adverse circuit court ruling involving whether...more

DOMA Undone

Pierce Atwood LLP on 7/4/2013

Signed into law in 1996, the Defense of Marriage Act, known as DOMA, defined “marriage” for purposes of federal law as a union between one man and one woman as husband and wife, and “spouse” as a person of the opposite sex....more

Personal Planning Strategies - July 2013

Proskauer Rose LLP on 7/3/2013

On June 26, 2013, the United States Supreme Court issued its decisions in Windsor v. United States and Hollingsworth, et. al. v. Perry et. al., thus ending a four year "fast-track" judicial expedition of the validity of the...more

What the DOMA and Prop. 8 Decisions Mean for Employers - Last Week’s Decisions Will Impact Employer-Provided Benefits

Best Best & Krieger LLP on 7/2/2013

The U.S. Supreme Court ruled last week that the Defense of Marriage Act’s (DOMA) definition of marriage is unconstitutional. The Court's decision and the decisions allowing same-sex marriage to resume in California will have...more

UPDATE - Same-Sex Marriage Cases: Immediate Impact on Benefit Plans

Davis Wright Tremaine LLP on 7/1/2013

On June 26, 2013, the Supreme Court issued its landmark ruling in Windsor v. United States holding that same-sex marriages valid under state law are now recognized at the federal level, thereby transforming the treatment of...more

Estate Planning Opportunities Arising from Recent Landmark Supreme Court Decisions Concerning Marriages of Same-Sex Couples

Katten Muchin Rosenman LLP on 7/1/2013

On June 26, 2013, the US Supreme Court (the “Supreme Court”) struck down Section 3 of the federal Defense of Marriage Act (DOMA) as unconstitutional in the case of United States v. Windsor (“Windsor”). In a related case, the...more

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Income Taxes › Standing

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