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Pepper Hamilton LLP | USA | 4 Aug 2016

Tennessee Federal District Court Holds That Contractor May Pursue Both Breach of Contract Action in Federal Court and Lien Enforcement Action In State Court - Abstention Not Required

Ashland Heights, LP (“Owner”) contracted with Summit Contracting Group, Inc. (“Contractor”) to construct an assisted living facility in Tennessee


Bradley Arant Boult Cummings LLP | USA | 18 Dec 2015

Important New Tennessee MERS Opinion Issued

On an issue of first impression, the Tennessee Supreme Court held on December 12, 2015, that MERS does not have a property interest that is protected


Weil Gotshal & Manges LLP | USA | 3 Dec 2014

There’s a thin line between equity and debt: affiliates, advances and avoiding recharacterization

Although likely not the intent of In re Siag Aerisyn, LLC, a recent decision from the United States Bankruptcy Court for the Eastern District of


Eversheds Sutherland (US) LLP | USA | 25 Jun 2013

Last call for volunteers: Tennessee's intangible expense disallowance liability compromise program ending September 30, 2013

The Tennessee Department of Revenue announced that the existing opportunity to compromise prior year liabilities related to the disallowance of


Bradley Arant Boult Cummings LLP | USA | 12 Jan 2012

Tennessee Governor Bill Haslam calls for preapproval of deductions for intangible expenses

As part of his 2012 legislative agenda, Tennessee Governor Bill Haslam proposed legislation on January 10 that, if passed, will require companies to file an application with the Department of Revenue seeking preapproval of a deduction for expenses paid to an affiliate for the use of intangible property.


Borden Ladner Gervais LLP | USA | 29 Sep 2011

Be careful what you take to the Antiques Roadshow

Margaret Smith turned up in 2006 to a taping of the Antiques Roadshow with an interesting document, the marriage licence issued in 1805 to Davy Crockett (the frontiersman and Alamo hero with the silly hat) but never executed (apparently because Crockett’s intended later eloped with someone else).


Bradley Arant Boult Cummings LLP | USA | 21 Apr 2011

Tennessee legislative update

The Tennessee General Assembly has picked up the pace in the past few weeks passing four tax bills that have been signed into law by Governor Bill Haslam.


Bradley Arant Boult Cummings LLP | USA | 14 Feb 2011

Tennessee Supreme Court rules capital gains from corporate reorganization are apportionable business earnings subject to excise tax in Tennessee

The Tennessee Supreme Court has held in Blue Bell Creameries, LP v. Roberts that capital gains resulting from a one-time stock redemption transaction between a taxpayer and its holding company as part of a business reorganization were apportionable business earnings subject to Tennessee excise tax.


Hodgson Russ LLP | USA | 29 Oct 2010

Plan not required to rollover annuity to IRA

A US District Court in Tennessee recently ruled that a retirement plan is not required to roll over a participant's annuity payments into an IRA.


Bricker & Eckler LLP | USA | 4 May 2010

Tennessee district court awards judgment of more than $19 million against dialysis treatment provider and supplier for false claims liability arising from reckless disregard of Medicare payment regulations

In another false claims case decided by Judge Haynes of the Middle District of Tennessee, judgment in excess of $19 million (plus interest) was entered against Renal Care Group (“RCG”), its related company, Renal Care Group Supply Company (“RCGSC”), and Fresenius Medical Care Holdings, Inc. (as the successor-in-interest to RCG and RCGSC.)

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