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Court holds that employment severance payments are not subject to FICA taxes

Loeb & Loeb LLP
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USA
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January 24 2013

In 2001, Quality Stores, Inc. filed for bankruptcy and eventually closed all of its stores and terminated its employees. The terminated employees

Tax Court disallows special allocation and imposes self-employment tax on law firm limited liability partnership

Loeb & Loeb LLP
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USA
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December 1 2011

A recent Tax Court case, Renkemeyer, Campbell & Weaver, LLP v. Commissioner, disallowed a special allocation of a law firm limited liability partnership’s net business income and held that income generated from the firm’s legal practice that was allocated to the attorney partners was subject to self-employment tax

California Board of Equalization determines source of income from non-qualified stock options

Loeb & Loeb LLP
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USA
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December 1 2011

In Appeal of Eddie C. Davis and Cynthia L. Davis, the taxpayer had received non-qualified stock options from her employer

Court addresses concept of personal goodwill in connection with the sale of a business

Loeb & Loeb LLP
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USA
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August 12 2010

The United States District Court for the Eastern District of Washington recently decided a very interesting case

Recent case highlights the problems with employee business expenses

Loeb & Loeb LLP
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USA
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April 5 2010

If tax deductions were ranked on a scale from best to worst, business related expenses incurred by employees would rank near the bottom

Ruling permits employer to deduct deferred compensation paid to a charity

Loeb & Loeb LLP
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USA
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May 19 2009

In PLR 200905016, an employee of a corporation was entitled to a benefit under a non-qualified deferred compensation plan