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Results: 1-10 of 26

Business law quarterlysummer 2014

  • Dykema Gossett PLLC
  • -
  • USA
  • -
  • August 25 2014

You may have encountered the term “bankruptcy remote”. It was coined to refer to a method of endowing a company with certain characteristics which

Michigan Supreme Court approves MBT refunds based on MTC election

  • Dykema Gossett PLLC
  • -
  • USA
  • -
  • July 16 2014

On July 14, 2014, the Michigan Supreme Court issued its opinion in International Business Machines v Michigan Dep't of Treasury and, in a 4-3

Michigan Supreme Court holds a purchaser can be liable for use tax on a transaction that is also subject to the sales tax

  • Dykema Gossett PLLC
  • -
  • USA
  • -
  • June 27 2014

In a split decision, the Michigan Supreme Court held that retail purchasers are liable for the Michigan use tax unless they can prove that they paid

“Objectively reasonable” interpretation of FACTA averts liability

  • Dykema Gossett PLLC
  • -
  • USA
  • -
  • June 11 2014

In Hammer v. Sam's E., --- F. 3d ---, 2014 U.S. App. LEXIS 10452 (8th Cir. June 5, 2014), the Eight Circuit Court of Appeals affirmed the District

United States Court of Appeals split on FICA taxes resolved

  • Dykema Gossett PLLC
  • -
  • USA
  • -
  • April 30 2014

On October 2, 2012, we alerted you to the Circuit Court split and potential refund opportunity for payroll taxes paid for severance payments. The

Lenders should consider suggesting bankruptcy to borrowers following the sale of delinquent taxes on a principal residence

  • Dykema Gossett PLLC
  • -
  • USA
  • -
  • January 31 2014

The Seventh Circuit Court of Appeals recently held that a plan under chapter 13 of the Bankruptcy Code can modify the rights of a purchaser of

Revenue Procedure 2014-12 creates an historic tax credit investment safe harbor

  • Dykema Gossett PLLC
  • -
  • USA
  • -
  • January 27 2014

In 2012, the United States Court of Appeals for the Third Circuit, reversing the Tax Court, found that an investor in an historic rehabilitation

Court declares Chicago Vacant Property Ordinance preempted and impermissible tax on governmental lenders: private lenders still on the hook

  • Dykema Gossett PLLC
  • -
  • USA
  • -
  • August 26 2013

A federal court in Illinois has declared the Federal Housing Finance Agency (FHFA), Fannie Mae and Freddie Mac exempt from Chicago's Vacant Property

Court of appeals upholds requirement that tax notices be issued to representative

  • Dykema Gossett PLLC
  • -
  • USA
  • -
  • November 19 2012

November 19, 2012The Michigan Court of Appeals recently upheld two decisions of the Michigan Tax Tribunal regarding notice requirements under Michigan law as applied to the appeal of sales tax assessments

Circuit split on FICA taxes: is it time to file your refund claim?

  • Dykema Gossett PLLC
  • -
  • USA
  • -
  • October 2 2012

The Internal Revenue Service (IRS) has historically taken the position that severance payments are subject to payroll taxes