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Federal Court Holds That “Best Interest” Clause In Earn-Out Agreement Prohibits Any Good Faith and Fair Dealing Claims
  • Bryan Cave Leighton Paisner (Bryan Cave)
  • USA
  • May 9 2016

Wrapsol Acquisition, LLC v. Otter Products, LLC 2:15cv725-DB (U.S. Dist. Utah)(2016) arises from the sale of a company that made and sold protective

Second Federal Court holds that recklessness is willfulness for FBAR penalty
  • Baker & Hostetler LLP
  • USA
  • November 15 2012

Following the Fourth Circuit’s lead in the recent and controversial Williams case, the District of Utah recently held that a taxpayer who signs a tax return and fails to file an FBAR stands in reckless disregard of the risk that he or she is violating the FBAR requirement and is therefore willful in his or her failure to file an FBAR.

Utah goes market for sourcing of financial institution services
  • Eversheds Sutherland (US) LLP
  • USA
  • January 20 2011

The Utah State Tax Commission has amended its rules for apportioning financial institution receipts attributable to services from a costs-of-performance sourcing rule to a market-based sourcing rule.

Stephanie L. Moll
  • Bryan Cave Leighton Paisner (Bryan Cave)

William H. Holmes
  • Stoel Rives LLP