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Results: 1-10 of 6,620

BDC surveys and other resources
  • Morrison & Foerster LLP
  • USA
  • December 12 2017

The chart below summarizes the adviser fee structures for a representative sampling of BDCs based on fili


Appellate Court Holds That Furnishing of Pricing Information Is Not a Taxable Information Service
  • Morrison & Foerster LLP
  • USA
  • December 11 2017

The Appellate Division has issued a potentially important decision regarding the sales tax exclusion for information services that are "personal and


Estate Not Required to File Amended Estate Tax Return Disclosing Newly Discovered Assets
  • Morrison & Foerster LLP
  • USA
  • December 11 2017

Where more than 10 years after the death of the decedent, beneficiaries of the estate discovered additional assets in the Comptroller's Unclaimed


NYS ALJ Finds Petitioner Failed to Prove Qualification as a Real Estate Professional
  • Morrison & Foerster LLP
  • USA
  • December 11 2017

A New York State ALJ has rejected a claim that the petitioners, a married couple, were entitled to claim a deduction in 2009 for expenses incurred in


ALJ Partially Denies Refund Claim Relief Under the Taxpayer Bill of Rights
  • Morrison & Foerster LLP
  • USA
  • December 11 2017

A New York State Administrative Law Judge partially denied a tobacco wholesaler and distributor's tobacco products tax refund claim on the grounds


Petitioner Found Liable for Sales and Use Tax as a Responsible Party
  • Morrison & Foerster LLP
  • USA
  • December 11 2017

In Matter of Martin M. Hopwood, Jr., DTA No. 827112 (N.Y.S. Div. of Tax App., Nov. 16, 2017), a New York State Administrative Law Judge upheld the


ALJ Grants Department's Motion to Withdraw a Subpoena on Public Interest Privilege Grounds
  • Morrison & Foerster LLP
  • USA
  • December 11 2017

A New York State ALJ granted the Department's motion to withdraw a subpoena for documents, issued at the petitioner's request, relating to the


ALJ Upholds Taxpayer's Interpretation of Its Alternative Apportionment Agreement with the Department
  • Morrison & Foerster LLP
  • USA
  • December 11 2017

A New York State Administrative Law Judge has accepted a taxpayer's interpretation of an agreement permitting use of an alternative apportionment


Financial Services Report - Winter 2017
  • Morrison & Foerster LLP
  • USA
  • December 11 2017

The holidays came early for the financial services industry. First, the Senate voted to repeal the CFPB's rule banning class waivers in arbitration


Court of Federal Claims Rejects SBA Decision that Future Conditional Restriction on Stock Ownership Destroys “Unconditional Ownership”
  • Morrison & Foerster LLP
  • USA
  • December 11 2017

Veteran-owned small businesses have long grappled with seemingly benign drafting inconsistencies between Small Business Administration (SBA) and