Searching Content indexed under Landlord & Tenant - Leases by McDermott Will & Emery ordered by Published Date Descending.
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Remuneration? Not If It's Fair Market Value, Says Eleventh Circuit
Bingham v. HCA, Inc., a recent Eleventh Circuit case, highlights the centrality of fair market value to Anti-Kickback Statute (AKS) analyses.
United States
7 Oct 2019
Investment Tax Credit Lessee Income Inclusion Guidance Issued
New Internal Revenue Service temporary regulations provide guidance on the income inclusion rules that apply when a lessor elects to treat a lessee as having acquired investment credit property under Treas. Reg. § 1.48-4.
United States
27 Jul 2016
Shifting Business Interruption Risk Allocation In A Post-Sandy World
Landlords hit by insurance exclusions in the aftermath of Hurricane Sandy are hitting back by requiring tenants to use the proceeds of business interruption insurance to pay rent.
United States
19 May 2016
Chicago Mayor's Tax-Heavy Budget Passes: Lease And Amusement Tax Implications
Last week the Chicago City Council approved Mayor Rahm Emanuel's 2016 revenue ordinance as part of his tax-laden budget proposal.
United States
5 Nov 2015
Massachusetts Appeals Court Decision Casts Doubt on The Tax-Exempt Status of Hospital Affiliated Medical Practices
In a troubling decision, on March 4, 2004 the Massachusetts Appeals Court upheld the Appellate Tax Board’s (ATB) denial of a charitable foundation’s application for a property tax abatement on land owned by the foundation and leased to an affiliate of a hospital, also controlled by the foundation, and operated as an outpatient medical practice.
United States
8 Apr 2004
Panel Strays From Plain Meaning Claim Construction Finding Patentee Acted As Lexicographer
In vacating a decision by a district court that granted summary judgment of non-infringement, the U.S. Court of Appeals for the Federal Circuit held that the prior art definition of the claim term "amorphous" was preferred over the dictionary definition.
United States
13 Feb 2004
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