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Limited Liability Company (LLC) › Tax Tribunal

Rivkin Radler LLP

The Rental of Art Between Related Parties: Applying the Resale Exclusion to the N.Y. Sales Tax

Rivkin Radler LLP on

“Yes” to Art, “No” to Tax- Private patronage of the arts. For centuries, artists, museums, and galleries have depended, in no small part, upon the largesse of wealthy families. Today, as in the past, many of these...more

Cadwalader, Wickersham & Taft LLP

Mixed Membership Partnerships: A Salient Reminder

Cadwalader, Wickersham & Taft LLP on

Two differently constituted First-tier tribunals (FTTs) recently decided that amounts allocated to a corporate member of a limited liability partnership (LLP) were individually subject to income tax under the “miscellaneous...more

Bradley Arant Boult Cummings LLP

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

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

Baker Donelson

Spotlight on Alabama: Tax Tribunal Distinguishes Scope of Federal and Alabama Responsible Person Penalty

Baker Donelson on

In a ruling from September 6, the Alabama Tax Tribunal distinguished the scope of the federal and the Alabama responsible person penalty, holding the Alabama penalty did not apply to a mere employee. In Ty P. Taylor v. State...more

Morrison & Foerster LLP

MoFo New York Tax Insights - Volume 7, Issue 8

Morrison & Foerster LLP on

ALJ holds that a Retailer Must File on a Combined Basis with a Related Intellectual Property Licensing Company - A New York State Administrative Law Judge has held that a retailer must file combined corporate franchise...more

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