By njlawjournal | New Jersey Law Journal | June 8, 2017
Denial of Estate Tax Exemption to Domestic Partner Not Unconstitutional Where Benefits of Marriage Accessible Through Civil Union or Marriage
By njlawjournal | New Jersey Law Journal | June 8, 2017
License Payments Made from Subsidiary to Parent Exempted from Addback
By therecorder | The Recorder | June 7, 2017
9th Cir.; 15-15551 The court of appeals affirmed a district court judgment. The court held that an alleged third-party conflict of interest did not invalidate…
By therecorder | The Recorder | June 7, 2017
9th Cir.; 15-71330 The court of appeals affirmed a tax court decision. The court held that a single-member LLC’s status as a disregarded entity…
By therecorder | The Recorder | June 5, 2017
C.A. 3rd; C075897 The Third Appellate District affirmed a judgment. The court held that a city’s agreement with its former redevelopment agency…
By therecorder | The Recorder | June 5, 2017
Cal.Sup.Ct.; S224476 The California Supreme Court affirmed a court of appeal decision. The court held that a taxpayer challenging ownership of assessed…
By therecorder | The Recorder | June 5, 2017
Cal.Sup.Ct.; S219567 The California Supreme Court reversed a court of appeal decision. The court held that a statutory requirement that a resident have…
By Marcia Coyle | June 5, 2017
The employee retirement plans of religious-affiliated nonprofits are exempt from the protections and requirements of the federal pension law, a…
By Marcia Coyle | June 5, 2017
The employee retirement plans of religious-affiliated nonprofits are exempt from the protections and requirements of the federal pension law, a unanimous U.S. Supreme Court ruled on Monday. The decision was a blow to multimillion-dollar class actions that seek to hold those plans liable for violating the federal law.
By thelegalintelligencer | The Legal Intelligencer | June 2, 2017
The tax court correctly concluded that it lacked jurisdiction to consider appellant's untimely petition, even though an IRS letter gave appellant an incorrect date, because the 90-day deadline in §6015 was jurisdictional and the tax court lacked the authority to consider untimely petitions. Affirmed.
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