New York Law Journal | Analysis
By Elliot Pisem and David E. Kahen | April 18, 2018
In their Taxation column, Elliot Pisem and David E. Kahen: The change made by the TCJA to §118 has obviously narrowed the scope of the exclusion from income for non-shareholder capital contributions to corporations. Uniquest, and the statement in the TCJA Conference Report underscoring that §118 is applicable solely to corporations, may cause the courts to be even more reluctant to seriously consider any argument for an exclusion from income of non-partner contributions to partnerships.
By Marcia Coyle | April 17, 2018
"I'm concerned about the many unanswered questions that overturning precedents will create," Justice Sonia Sotomayor said at one point during the argument Tuesday.
New York Law Journal | Analysis
By Peter M. Fass | April 17, 2018
Real Estate Securities columnist Peter M. Fass continues his discussion of changes affecting real estate including the pass-through business deduction adopted in new §199A of the Tax Cuts and Jobs Act.
By Marcia Coyle | April 16, 2018
"States are actively looking for opportunities to expand their sales taxes to cover a broad-base of services, including services performed in other states," tax attorney David Fruchtman, chair of the state and local taxation practice at New York's Rimon, writes in an amicus brief in the Wayfair case at the Supreme Court.
By Ross Todd | April 13, 2018
The Ninth Circuit this week turned back Ernest Franceschi Jr.'s constitutional challenge to the state's publication of his name on the list of the state's top 500 delinquent taxpayers, which led him to lose his driver's license.
By Samantha Joseph | April 12, 2018
Dennis Zarudny operates Denzar Inc., which did business as “Elite Escort Service” in Miami, Fort Lauderdale, Boca Raton and Palm Beach.
By Robert L. Johnson | April 11, 2018
As all colleges and universities seek competitive solutions to attract and retain quality students, student housing has become an even more significant…
By Samantha Joseph | April 3, 2018
Attorney Michael L. Meyer, who holds law licenses in Kentucky and Indiana, is accused of running the scheme for 19 years.
The Legal Intelligencer | News
By Lizzy McLellan | April 3, 2018
Douglas Marinos has been suspended on consent, the Pennsylvania Disciplinary Board announced Tuesday. The suspension takes effect May 3.
New Jersey Law Journal | Analysis
By NJLJ Contributors | April 2, 2018
This supplement covers will contests based on undue influence, estate-planning using IRAs, and the tax aspects of cryptocurrency.
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