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Searching Content indexed under Tax by Andrew Tauber ordered by Published Date Descending.
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Supreme Court Decision Alert - April 25, 2012
The Royal Court in Jersey has recently provided guidance to trustees on their duty to disclose to their successors. The Supreme Court held today in United States v. Home Concrete & Supply, LLC, No. 11-139, that an overstatement of the taxpayer’s basis in a partnership interest, which thereby limits the capital gains tax on a sale of that interest, is not an "om[ission] from gross income" under 26 U.S.C. § 6501(e)(1)(A).
United States
26 Apr 2012
2
Supreme Court Docket Report - November 14, 2011
The Supreme Court granted certiorari today to resolve various constitutional challenges to the Affordable Care Act ("ACA" or "Act"), the Obama Administration’s signature health care law.
United States
16 Nov 2011
3
Supreme Court Docket Report - October 11, 2011
Section 8(b) of the Real Estate Settlement Procedures Act ("RESPA") provides that "[n]o person shall give [or] accept any portion, split, or percentage of any charge made or received for the rendering of a real estate settlement service in connection with a transaction involving a federally related mortgage loan other than for services actually performed."
United States
12 Oct 2011
4
Supreme Court Docket Report - September 27, 2011
Internal Revenue Service ("IRS") Notice 2000-44 prohibits a form of tax transaction, known as "Son-of-BOSS," that uses a short-sale mechanism to inflate a taxpayer’s basis in a partnership interest shortly before selling the interest.
United States
30 Sep 2011
5
Supreme Court Docket Report - June 14, 2010
Section 10(b) of the Securities Exchange Act of 1934 and SEC Rule 10b-5 provide that a business may be held liable for failure to disclose any material fact in connection with the purchase or sale of its securities.
United States
15 Jun 2010
6
Supreme Court Decision Alert - June 1, 2010
The Tax Injunction Act ("TIA"), 28 U.S.C. § 1341, prohibits federal district courts from restraining "the assessment, levy or collection of any tax under State law where a plain, speedy and efficient remedy may be had" in state courts.
United States
7 Jun 2010
7
Supreme Court Docket Report - November 2, 2009
The Tax Injunction Act ("TIA"), 28 U.S.C. § 1341, provides that federal district courts "shall not enjoin, suspend or restrain the assessment, levy or collection of any tax under State law where a plain, speedy and efficient remedy may be had in the courts of such State."
United States
4 Nov 2009
8
Supreme Court Decision Alert - June 15, 2009
Today the Supreme Court issued a decision, described below, of interest to the business community. Polar Tankers, Inc. v. City of Valdez, Alaska, No. 08-310 (previously discussed in the November 3, 2008 Docket Report).
United States
17 Jun 2009
9
Supreme Court Docket Report—Decision Alert—October Term 2008
The Supreme Court granted certiorari on Friday, December 12th, in three cases of interest to the business community, two of which were consolidated: Bankruptcy—Subject Matter Jurisdiction of Bankruptcy Courts; Taxation—Constitution—Commerce Clause, Equal Protection Clause, and Tonnage Clause.
United States
17 Dec 2008
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