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Taxation Appeals

Sullivan & Worcester

LePage v. Mobile Infirmary Association: Alabama Wrongful Death of a Minor Statute Applies to Cryogenically Preserved Embryos

Sullivan & Worcester on

Carole M. Bass and Cara Koss co-authored this article. The authors have long raised as an issue the impact personhood legislation could have on assisted reproduction and, by extension, on estate and trust administration...more

McDermott Will & Emery

Taxpayer Loses Claim for Research Credit

McDermott Will & Emery on

In United States v. Grigsby, Docket No. 22-30764, the US Court of Appeals for the Fifth Circuit held that a refund claim based on claimed Internal Revenue Code (IRC) Section 41 credits was erroneous. Cajun Industries LLC, a...more

McDermott Will & Emery

New York Budget Legislation Contains Significant Tax Provisions

New York Governor Kathy Hochul and the New York State Legislature have reached an agreement on the state’s fiscal year 2024 budget legislation. Most surprisingly, the legislation grants the New York State Department of...more

Patton Sullivan Brodehl LLP

APNs Do Not Define Title To Real Property

In a prior post from 2020, Money and Dirt covered an opinion from California’s Fourth Appellate District holding that an Assessor’s Parcel Number (APN), by itself, “does not necessarily demonstrate the actual, physical...more

Conyers

Private Client Bulletin - Summer 2021

Conyers on

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

Franczek P.C.

Records Containing Only Facts Are Not Subject to Section 7(1)(f) Predecisional Exemption

Franczek P.C. on

Recently, an Illinois Court of Appeals issued a decision mandating disclosure of assessment records from the Cook County Assessor’s Office to the Chicago Tribune under the Illinois Freedom of Information Act (“FOIA”)....more

Stoel Rives - Renewable + Law

California Court of Appeals Upholds California’s Cap-and-Trade Program

On Thursday, a 2-1 decision by the Third District Court of Appeal in Sacramento upheld California’s program to reduce carbon emissions. California’s controversial and signature cap-and-trade program creates a firm limit on...more

McDermott Will & Emery

Bear Down: In a Preseason Loss to Cook County’s Poor Play, the Appellate Court Finds Chicago Bears Ticket Holder Amenities Taxable

The First District of the Illinois Appellate Court, in Chicago Bears Football Club v. Cook County Department of Revenue, 2014 IL App (1st) 122892 (Aug. 6, 2014), has affirmed an administrative determination finding the...more

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