Welcome to the fifth edition of our Private Client Bulletin, bringing you the latest private client and trust news and insights from Bermuda, the Cayman Islands, BVI and Asia. In this issue, we have several notable...more
In a recent Board of Tax Appeals Case, taxpayers contested the Department’s assessment of personal income taxes, asserting that they were not Ohio residents. See Anthony R. Joy & Robin E. Miller, (et. Al.), v. Jeffrey A....more
Although school districts evaluate residency claims on an almost daily basis, it is rare for an appellate court to weigh in on the standards that schools should use for that analysis. In a recent decision, Gwozdz v. Board of...more
Seyfarth Synopsis: The Supreme Court’s decision clears the path for DHS/USCIS to implement its Public Charge final rule, which requires employers and employees to disclose receipt of certain public benefits in...more
On January 27, 2020, the U.S. Supreme Court granted the Trump administration’s request to lift the last remaining nationwide injunction blocking implementing of its public charge rule. The rule, initially published by the...more
On January 27, 2020, the Supreme Court of the United States ruled 5-4 in favor of allowing the Trump administration to begin applying its revised public charge rule. The rule’s implementation was blocked in October 2019 by...more
Formalism matters in federal court. One cannot obtain access to the courtroom without presenting the jurisdictional key to the courtroom door. A fundamental principle of subject matter jurisdiction is that parties asserting...more
The Supreme Court of the United States issued three decisions this morning: Tennessee Wine and Spirits Retailers Assn. v. Thomas, No. 18-96: The State of Tennessee has a number of laws imposing durational-residency...more