By Adolfo Pesquera | April 21, 2023
Texas common law has long recognized that when a cause of action is assigned, the assignee may sue either in its name or in the name of its assignor, the Third District Court of Appeals found.
New York Law Journal | Analysis
By Conrad Teitell | April 21, 2023
Among the Treasury's 224-page "Green Book" proposals that would affect federal income, gift and estate taxes, I highlight two among the charitable proposals: (1) Charitable Lead Annuity Trusts (CLATs), and (2) Private Foundation transfers to Donor Advised Funds.
New Jersey Law Journal | Commentary
By Myron C. Weinstein | April 21, 2023
It is this article's thesis that Rosenbaum was wrongly decided: that the credit, unless waived, is still viable. Simply put, why would the Legislature afford borrowers a credit against interest payable on their mortgages that was inapplicable to all mortgages?
By Elliot Pisem and David E. Kahen | April 19, 2023
In their Taxation column, Elliot Pisem and David E. Kahen discuss "Estate of Hoensheid v. Commissioner," where it was found that the valuation of shares did not meet the requirements of a qualified appraisal under section 170. The authors write: "The discussion in the opinion underscores the need to engage a qualified appraiser and for such further steps as are necessary to be taken to assure that the appraiser's report complies with the requirements of a qualified appraisal."
By Jim Turner | April 13, 2023
The House Ways & Means Committee's package includes such things as sales-tax "holidays" and cutting a commercial-lease tax that businesses have long criticized.
By Adolfo Pesquera | April 12, 2023
The firm allegedly would not honor the 30-day notice period, and terminated the former partner immediately, the attorney's reply to the writ stated. The firm also instantly allegedly locked the attorney out of her computer and escorted off the premises, according to court records.
New York Law Journal | Analysis
By YuhTyng Patka | April 5, 2023
In an effort to boost childcare centers in New York City, for a limited time the city is offering a tax abatement to eligible owners.
The Legal Intelligencer | Commentary
By Jennifer W. Karpchuk | March 30, 2023
Gov. Josh Shapiro announced his first budget proposal earlier this month, including a handful of tax-related provisions. Meanwhile, Mayor Jim Kenney announced his last budget proposal as mayor of the city of Philadelphia.
New York Law Journal | Analysis
By Sidney Kess | March 27, 2023
In February 2023, the IRS reported that it has issued nearly eight million refunds to individuals with respect to 2022 returns averaging $1,963, down slightly from last year's average of $2,201. Almost 87% of refunds were made through direct deposits.
New Jersey Law Journal | Commentary
By Richard J. Sapinski and Joseph B. Shumofsky | March 24, 2023
In a 5-4 decision in Bittner v. United States, the Supreme Court held that the $10,000 per violation non-willful FBAR penalty, contained in 31 USC § 5321, applies only to each FBAR and not to each account listed in that FBAR.
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