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Results: 1-10 of 1,660

Taxpayer successfully exchanges his former residence under Section 1031

  • Loeb & Loeb LLP
  • -
  • USA
  • -
  • May 17 2013

In Adams v. Commissioner (Tax Court, January 10, 2013), the taxpayer owned a home in San Francisco that he occupied as his principal residence. In

May 31 property tax appeal deadline and is there an opportunity for retroactive tax appeals?

  • Honigman Miller Schwartz and Cohn LLP
  • -
  • USA
  • -
  • May 17 2013

For most business property, including industrial and commercial real property, May 31, 2013 is the deadline for a Michigan Tax Tribunal appeal of the

Tax Court allows some discount in valuing fractional interests in works of art

  • Loeb & Loeb LLP
  • -
  • USA
  • -
  • May 17 2013

In Elkins v. Commissioner (Tax Court, March 11, 2013), the decedent had owned an art collection consisting of 64 pieces, some of which were paintings

New York Court of Appeals upholds Amazon law

  • Loeb & Loeb LLP
  • -
  • USA
  • -
  • May 17 2013

The New York Court of Appeals recently upheld the constitutionality of New York's Amazon law, which requires out-of-state (or remote) sellers to

Alabama DOR issues controversial local nexus regulation: would dramatically alter the rule on delivery nexus

  • Bradley Arant Boult Cummings LLP
  • -
  • USA
  • -
  • May 13 2013

On April 30, the Alabama Department of Revenue (ADOR) issued a proposed regulation regarding sellers' obligations to collect and remit sales or use

California court finds securitization entities subject to California income tax

  • Reed Smith LLP
  • -
  • USA
  • -
  • May 13 2013

A California Superior Court has issued a decision with significant impact on financial services. In the case, Harley-Davidson, Inc. v. Franchise Tax

"Tut-tut," Long Beach: California Supreme Court permits taxpayers to file class action suit to recover telephone user taxes

  • Sutherland Asbill & Brennan LLP
  • -
  • USA
  • -
  • May 13 2013

The California Supreme Court held that taxpayers may file a class action lawsuit to claim a refund of local telephone user taxes (TUT) paid to the

Sutardja decision shows employers how to preserve stock option flexibility in a 409A world

  • Porter Wright Morris & Arthur LLP
  • -
  • USA
  • -
  • May 13 2013

Many commentators were surprised by the recent federal court of claims decision to deny summary judgment in Sutardja v United States. Sutardja, which

Spotlight on Georgia: certain interesting tax developments

  • Baker Donelson Bearman Caldwell & Berkowitz PC
  • -
  • USA
  • -
  • May 13 2013

In DeKalb County Board of Tax Assessors v. Presbytery of Greater Atlanta, Inc., a religious nonprofit corporation, not having a present need to use

Global netting: potential opportunities for corporate taxpayers

  • Caplin & Drysdale
  • -
  • Global, USA
  • -
  • May 10 2013

Two recent judicial decisions addressing the so-called 'global netting' of interest in tax cases potentially offer corporate taxpayers new