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33 results found


Williams Mullen | USA | 6 Dec 2013

Tax Court ruling impacts the treatment of income allocations attributable to unvested partnership capital interests

The United States Tax Court recently issued its opinion in Crescent Holdings, LLC v. Commissioner, 141 T.C. No. 15 (12213), a ruling regarding


Williams Mullen | USA | 21 Aug 2013

Southeast state & local tax: important developments

Franchise Fee Deduction Permitted. The Department of Taxation ruled that the taxpayer, an out-of-state partnership, was permitted a deduction for


Williams Mullen | USA | 6 Feb 2012

Adobe Systems Inc v. Hoops Enterprise LLC - "first sale defense" is not applicable to copyright infringement cases where OEM software was licensed, not sold

The U. S. District Court for the Northern District of California granted partial summary judgment, on February 1, 2012, to rule that the “first sale defense” was inapplicable as a defense to the plaintiff’s copyright infringement claim in Adobe Systems Incorporated v. Hoops Enterprise LLC, No. C 10-2769 (N. D. Cal. 02012012).


Williams Mullen | USA | 16 Sep 2011

The impact of pay-if-paid clauses on payment bond claims and mechanic’s lien rights in Virginia

Since 1995, Virginia courts have recognized the validity of “pay-if-paid” clauses (sometimes referred to as “pay-when-paid”) in subcontracts.


Williams Mullen | USA | 31 Aug 2011

Arbitration provisions containing class action waivers: avoiding financial risk and cost

Following the United States Supreme Court’s ruling in AT&T Mobility LLC v. Concepcion, financial institutions should look closely at including an arbitration provision containing a class action waiver in service agreements with their customers.


Williams Mullen | USA | 31 May 2011

Your real estate fund and Dodd-Frank

Think the Dodd-Frank Act does not affect real estate investors?


Williams Mullen | USA, Iran | 20 May 2011

OFAC computer equipment indictment

Three individuals and two companies have been indicted for illegally exporting computer-related equipment from the U.S. to Iran via the United Arab Emirates.


Williams Mullen | USA | 18 Apr 2011

Fourth Circuit applies “nerve center” test to determine corporation’s principal place of business

In Central West Virginia Energy Co., Inc. v. Mountain State Carbon, LLC, Case No. 10-1486, 2011 U.S. App. LEXIS 7557 (4th Cir. Apr. 13, 2011), the Fourth Circuit Court of Appeals clarified how to determine a corporation’s “principal place of business” for purposes of diversity jurisdiction.


Williams Mullen | USA | 7 Apr 2011

Disguised sales of state historic tax credits

The U.S. Court of Appeals for the Fourth Circuit held that purported capital contributions to Virginia historic rehabilitation tax credit syndicates organized as partnerships were taxable sales of Virginia Tax Credits.


Williams Mullen | USA | 3 Dec 2010

Fourth Circuit embraces forum selection rule

In FindWhere Holding, Inc. v. Systems Environment Optimization, LLC., (“SEO”), (No. 09-2155), the Fourth Circuit held that the forum selection clause found in the parties’ contract limited jurisdiction to the state courts of Virginia.

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