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Article

Klein Moynihan Turco LLP | USA | 7 Jul 2016

As of July 1, 2016, Fantasy Sports Regulatory Regimes Take Hold Nationwide

Last week, new fantasy sports laws became effective in both Tennessee and Virginia. Accordingly, as of July 1, any fantasy sports contest operator

Article

Baker Donelson Bearman Caldwell & Berkowitz PC | USA | 12 Aug 2008

Chancery Court voids Commissioner's Section 18 variance and affirms cost of performance apportionment

A recent Tennessee Chancery Court decision should be of interest to service companies and certain other entities apportioning income under state income tax statutes, such as the Tennessee franchise and excise tax statutes, which are patterned after the Uniform Division of Income for Tax Purposes Act, commonly referred to as UDITPA.

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