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Results: 1-10 of 26

D.C.’s less charitable approach to property tax exemptions for non-profits
  • Sheppard Mullin Richter & Hampton LLP
  • USA
  • March 27 2014

Under District of Columbia law, organizations that own buildings in D.C. used for purposes of public charity principally in the District are entitled


Administrative fee for tax collection is an unconstitutional hidden tax
  • Sheppard Mullin Richter & Hampton LLP
  • USA
  • August 28 2009

In 1997, in an attempt to clarify the sometimes blurry distinction between a government “fee” and a government “tax,” the California Supreme Court explained that “taxes are imposed for revenue purposes, rather than in return for a specific benefit conferred or a privilege granted.”


Modifications of home loans under government program will not adversely affect REMICs
  • Sheppard Mullin Richter & Hampton LLP
  • USA
  • April 13 2009

The IRS recently issued "safe harbor" guidance that home loans modified under the Home Affordable Modification Program (HAMP) will not adversely affect real estate mortgage investment conduits (REMICs


New cancellation of indebtedness deferral election may not cover deed-in-lieu transactions
  • Sheppard Mullin Richter & Hampton LLP
  • USA
  • February 27 2009

On February 17, 2009, President Obama signed the American Recovery and Reinvestment Act of 2009 ("ARRA"


Alfred Fraijo Jr.
  • Sheppard Mullin Richter & Hampton LLP

Gregory S. Grigorian
  • Sheppard Mullin Richter & Hampton LLP

John P. Stigi III
  • Sheppard Mullin Richter & Hampton LLP

Kira N. Teshima
  • Sheppard Mullin Richter & Hampton LLP

Matthew Richardson
  • Sheppard Mullin Richter & Hampton LLP

Eugene C. Kim
  • Sheppard Mullin Richter & Hampton LLP