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Results: 1-10 of 1,171

Hit Bound Music, Ltd. v. BBC Films, et al.
  • Loeb & Loeb LLP
  • United Kingdom, USA
  • June 28 2017

California district court dismisses music copyright infringement claims against BBC for lack of personal jurisdiction, holding that broadcaster’s


California Supreme Court Determines That a Transfer of Interests in a Legal Entity Can Trigger Application of the Documentary Transfer Tax
  • Loeb & Loeb LLP
  • USA
  • July 18 2017

California imposes a transfer tax on transfers of interests in real property at a rate of 55 cents for each $500 of net value. The tax must be paid


Case on Worker Classification Has Important Consequences for Employers and Employees
  • Loeb & Loeb LLP
  • USA
  • July 18 2017

The Tax Court decided a case in April on the proper classification of employees that is likely to have far reaching consequences for both employers


Tax Court Addresses Phantom Stock Plan
  • Loeb & Loeb LLP
  • USA
  • July 18 2017

In a recent case involving a motion for summary judgment, the Tax Court drew some interesting conclusions about a phantom stock plan. Phantom stock is


Tax Court Follows Allocation Determined by Los Angeles County Assessor
  • Loeb & Loeb LLP
  • USA
  • July 18 2017

Purchasers of improved real property to be used in a business or held for investment face an immediate issue in that the total purchase price paid for


Court of Appeals Rejects Estate’s Graegin Loan and Limits Valuation Discount
  • Loeb & Loeb LLP
  • USA
  • July 18 2017

In Estate of Koons III v. Commissioner (11th Cir. 42717), the Court of Appeals for the 11th Circuit affirmed a prior Tax Court decision and handed


Another Death Bed Limited Partnership Formation Fails to Accomplish Its Objectives
  • Loeb & Loeb LLP
  • USA
  • July 18 2017

In Estate of Nancy H. Powell (148 TC 18, 51817), another taxpayer at death's door failed to achieve any estate savings through the creation and


Tax Court Allows Modification of Variable Prepaid Forward Sale Contract
  • Loeb & Loeb LLP
  • USA
  • July 18 2017

In 2007, Andrew McKelvey, the founder of Monster Worldwide, Inc., entered into variable prepaid forward contracts ("VPFC") with Bank of America ("B of


Case update: court finds that taxpayer who sold a contract right to purchase land realized capital gain income
  • Loeb & Loeb LLP
  • USA
  • December 23 2014

Only a taxpayer selling a "capital asset" may realize capital gain income on the sale of property and benefit from the lower tax rate that applies to


Two taxpayers lose income tax deductions for spousal support payments
  • Loeb & Loeb LLP
  • USA
  • September 5 2013

Two recent Tax Court cases serve as a reminder that the income tax deduction for the payment of spousal support is subject to some very specific rules