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Results: 1-10 of 1,668

Taxpayer successfully exchanges his former residence under Section 1031

  • Loeb & Loeb LLP
  • -
  • USA
  • -
  • May 20 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

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

Tax law subjecting online retailers, without a physical presence in the state, is not unconstitutional

  • Smith Gambrell & Russell LLP
  • -
  • USA
  • -
  • May 20 2013

In Overstock.com, Inc. v. New York State Dept. of Taxation & Fin., the Court of Appeals considered a 2008 amendment to Tax Law 101(b)(8)(vi

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

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

Government runs its record to 4-0 in compelling production of records of offshore bank accounts

  • Baker & Hostetler LLP
  • -
  • USA
  • -
  • May 21 2013

On February 7, 2013, the U.S. Court of Appeals for the Eleventh Circuit joined "the three of our sister circuits that have considered the same issue

Indian American neurosurgeon sentenced to probation for unreported offshore bank accounts

  • Baker & Hostetler LLP
  • -
  • USA
  • -
  • May 21 2013

On February 1, 2013, the U.S. District Court for the Eastern District of Wisconsin sentenced Arvind Ahuja, a Milwaukee neurosurgeon, to serve three

Nuclear power plant that produces steam and water to generate electricity not eligible for investment tax credit

  • Morrison & Foerster LLP
  • -
  • USA
  • -
  • May 2 2013

A New York State Administrative Law Judge has held that various assets operated by a pair of nuclear power plants to produce steam used to generate

New York Court of Appeals upholds Amazon law

  • Loeb & Loeb LLP
  • -
  • USA
  • -
  • May 20 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

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