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Personal Goodwill: Opportunities for Buyers and Sellers
  • Pepper Hamilton LLP
  • USA
  • November 8 2018

If goodwill is personal to a shareholder of a C corporation (or an S corporation with built-in gain), in the context of a sale of the corporation’s


Tax-Efficient Structuring Considerations for Family Office Management Expenses
  • Pepper Hamilton LLP
  • USA
  • November 7 2018

A recent case, Lender Management, LLC v. Commissioner,1 provides a potential roadmap for family offices on how to structure their operations for U.S


Employment & labor law in the USA
  • Ogletree Deakins
  • USA, Global
  • October 17 2018

A structured guide to employment & labor law in the USA


Business Deductions Up In Smoke
  • Cozen O'Connor
  • USA
  • October 15 2018

The following three cases published this past summer provide guidance to cannabis businesses and their owners in preparing their federal income tax


ABA Recommends Allowing Limited Representation Before the Tax Court
  • McDermott Will & Emery
  • USA
  • October 4 2018

Last May, the US Tax Court (Tax Court) announced that approximately 70 percent of all taxpayers in Tax Court cases and approximately 90 percent of


Inside the Courts - An Update From Skadden Securities Litigators
  • Skadden Arps Slate Meagher & Flom LLP
  • USA
  • September 28 2018

Lucia v. SEC, No. 17-130 (U.S. June 21, 2018) Click here to view the opinion. In a 7-2 decision, the U.S. Supreme Court held that the Securities and


McKelvey v. Commissioner
  • Steptoe & Johnson LLP
  • USA
  • September 26 2018

Today, the US Court of Appeals for the Second Circuit reversed the Tax Court's decision in Estate of McKelvey v. Commissioner. The Tax Court had


A Lot Is Going on at the Tax Court
  • McDermott Will & Emery
  • USA
  • September 25 2018

The US Tax Court is alive with action these days. First, two new judges will start soon after they are sworn in. Ms. Elizabeth Copeland and Mr


IRS passport revocation - 260,000 and counting
  • Dickinson Wright
  • USA
  • September 24 2018

The headlines typically discuss IRS revocation of passports, creating fear among those who owe money to the IRS. Many owing significant tax debts


Words matter: complying with state tax laws
  • Morrison & Foerster LLP
  • USA
  • September 24 2018

Statutes mean what they say. As the late Justice Scalia once quipped, the proper role of the courts "is to apply the text, not to improve upon it."1