166 results found
McDermott Will & Emery | USA | 5 Jul 2016
Commissioner Files Opening Brief in Ninth Circuit Appeal of Altera
In Altera Corp. v. Commissioner, 145 T.C. No. 3 (July 27, 2015), the Tax Court, in a unanimous reviewed opinion, held that regulations under Section
Alston & Bird LLP | USA | 1 Feb 2011
Mayo and Chevron
The Supreme Court rejected a challenge to Treasury's 2004 regulation defining a medical resident as a worker and not a student for purposes of FICA taxation.