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Results: 1-10 of 5,149

How big is Halbig? The potential effects of this major ruling are numerous and significant

  • Epstein Becker Green
  • -
  • USA
  • -
  • July 29 2014

On July 22, 2014, the U.S. Court of Appeals for the D.C. Circuit and the U.S. Court of Appeals for the Fourth Circuit issued conflicting opinions on

A tax evasion prosecution, an acquittal and a civil action for malicious prosecution and negligent investigation against CRA

  • Thorsteinssons LLP
  • -
  • Canada
  • -
  • July 29 2014

The facts in the recent case of Samaroo v. Canada Revenue Agency, 2014 BCSC 1349 are not complicated. An investigator for CRA obtained a search

PBI requirements clarified in Hunger Project ruling

  • McCullough Robertson
  • -
  • Australia
  • -
  • July 29 2014

Recently, the Full Federal Court handed down a unanimous judgment in theCommissioner of Taxation v Hunger Project Australia 2014 FCAFC 69, which

Tax Court finds promissory note was not a sham

  • Thorsteinssons LLP
  • -
  • Canada
  • -
  • July 28 2014

In McLarty v. The Queen, 2014 TCC 30, the Crown took another run at a tax-structured acquisition of seismic data, having previously lost at the

The Affordable Care Actcountdown to compliance for employers, week 22: charting the future of the premium subsidies (and employer penalties): Halbig v. Burwell and King v. Burwell

  • Mintz Levin Cohn Ferris Glovsky and Popeo PC
  • -
  • USA
  • -
  • July 28 2014

On July 22, 2014, two federal appellate courts issued conflicting decisions, within hours of each other, regarding the IRS final rule published on

CRA required to reassess in accordance with terms of settlement

  • Bennett Jones LLP
  • -
  • Canada
  • -
  • July 25 2014

The recent decision in Bolton Steel Tube Co. Ltd. v. The Queen, 2014 TCC 94, confirms that the CRA is required to reassess a taxpayer in accordance

Lessor of aircraft denied Michigan use tax exemption because aircraft was not leased to the general public in an arm's length transaction

  • Spencer Fane Britt & Browne LLP
  • -
  • USA
  • -
  • July 25 2014

In FMG Leasing, LLC v. Dep't of Treasury, FMG Leasing was a limited liability company formed to hold title to an aircraft. No. 312448, 2014 WL

Following the Eleventh Circuit, Sixth Circuit sides with FDIC in latest tax refund dispute

  • Weil Gotshal & Manges LLP
  • -
  • USA
  • -
  • July 25 2014

In the world of bank holding company bankruptcies, often a dispute arises between the parent company and the FDIC (as receiver for parent's failed

Appellate courts split on validity of key ACA regulation

  • Foley & Lardner LLP
  • -
  • USA
  • -
  • July 24 2014

In two important decisions issued July 22, 2014, both addressing the validity of a key regulation promulgated under the Patient Protection and

Circuits split regarding validity of federal subsidies of health insurance purchased on federally-established exchanges

  • Littler Mendelson
  • -
  • USA
  • -
  • July 24 2014

Two federal appeals courts have issued opposing decisions regarding whether the IRS has the authority under the Affordable Care Act ("ACA") to extend