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Results: 1-10 of 1,149

Tax Court Resolves Dispute Over the Valuation of Old Master Artworks
  • Loeb & Loeb LLP
  • USA
  • April 17 2017

The Tax Court frequently becomes involved in the resolution of disputes between a taxpayer and the IRS over the value of an asset. Most often these


Court Distinguishes Alimony From Property Settlement
  • Loeb & Loeb LLP
  • USA
  • April 17 2017

In the recent case of Leslie v. Commissioner (T.C. Memo, 2016-171), the Tax Court had an opportunity to review the different tax treatments that apply


Tax Court Does Not Recognize S Corporation as the Recipient of Personal Services Income
  • Loeb & Loeb LLP
  • USA
  • April 17 2017

In the recent Tax Court case of Fleischer (T.C. Memo 2016-238), the taxpayer attempted to utilize an S corporation to reduce his exposure to the


Guarantee of Loan Does Not Create Tax Basis
  • Loeb & Loeb LLP
  • USA
  • April 17 2017

A recent Tax Court case serves as a reminder of one of the important differences between partnerships and S corporations. The income tax basis of the


Court of Appeals Affirms Taxpayer Victory in Swart Case Regarding Doing Business in California
  • Loeb & Loeb LLP
  • USA
  • April 17 2017

We previously reported on the case of Swart v. Franchise Tax Board (Vol. 10, No. 1, April 2015). Swart Enterprises Inc. was an Iowa corporation that


California Supreme Court Clarifies Certain Statutes Regarding Trust Spendthrift Clauses
  • Loeb & Loeb LLP
  • USA
  • April 17 2017

The California Supreme Court's recent opinion in Carmack v. Reynolds clarifies the effect of "spendthrift" trust clauses, which are intended to


Wilson v. Dynatone Publishing Co.
  • Loeb & Loeb LLP
  • USA
  • April 10 2017

John Wilson, Charles Still and Terrance Stubbs, members of 1970s rhythm-and-blues band Sly, Slick & Wicked, sued defendants Dynatone Publishing Co


Lombardo v. Dr. Seuss Enterprises, L.P.
  • Loeb & Loeb LLP
  • USA
  • April 7 2017

In dispute over play based on a character from Dr. Seuss book “How the Grinch Stole Christmas!” district court dismisses playwright’s tort claims


Mavrix Photographs, LLC v. LiveJournal, Inc.
  • Loeb & Loeb LLP
  • USA
  • April 7 2017

Ninth Circuit reverses district court holding that DMCA safe harbor protects social media platform LiveJournal from copyright infringement liability


Horizon Comics Productions, Inc. v. Marvel Entertainment, LLC
  • Loeb & Loeb LLP
  • USA
  • March 27 2017

District court grants in part and denies in part Marvel’s motion to dismiss copyright infringement claims alleging similarities between Marvel’s Iron