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Court cases, judgements and ongoing coverage of tax topics with a legal perspective
By Cedra Mayfield | September 22, 2023
"[T]he lease payments Funvestment makes to Tiny Towne for its lease of the COAMs—which also constitute income to Tiny Towne—are exempt from sales and use taxes under OCGA § 48-8-3 (43)," the Supreme Court of Georgia ruled. "Funvestment is not obligated to pay nor is Tiny Towne obligated to remit any sales and use taxes to the DOR on these lease revenues."
6 minute read
By Jeffrey A. Galant | September 21, 2023
Selling taxpayers often ignore or fail to appreciate the full picture of their sale transaction. This article examines two recent Tax Court cases in which taxpayers incorrectly accounted for the consideration received as sellers of property.
6 minute read
By Joseph Lipari and Aaron Gaynor | September 20, 2023
The 'Jefferies Group and Subsidiaries' case involved refund claims of over $10 million. While the Tax Division, among other challenges, objected to numerous positions taken on the corporate returns, the New York State Division of Tax Appeals rejected almost all claims made by the Tax Division.
10 minute read
By Ellen Bardash | September 18, 2023
The lawsuit seeks a declaration that the IRS was negligent and violated the Privacy Act by disclosing Biden's tax details as well as $1,000 in damages for every unauthorized disclosure
4 minute read
By Jonathan Weinberg | September 13, 2023
Law firms have traditionally been large consumers of contract labor for a variety of purposes. These workers are traditionally classified as independent contractors, issued a 1099 and treated as ineligible for employee benefits. In recent years, many states have started to adopt the "ABC" test to determine whether a worker should be classified as an independent contractor or an employee.
7 minute read
By Jeremy H. Temkin | September 13, 2023
This column examines an emerging split over the treatment of 26 U.S.C. §6213(a), which provides taxpayers seeking relief from deficiencies found by the IRS with 90 days to file their Tax Court petitions.
10 minute read
By Juliya L. Ismailov | September 10, 2023
There has been an inflection point in the economy as a result of work life returning to a new post-pandemic normal. These changes are, in turn, impacting employees' choice of domicile for trust and estate planning purposes, among other things. In this article, Juliya L. Ismailov explores the far-flung tax consequences of post-pandemic recovery.
7 minute read
By Sharon L. Klein | September 10, 2023
The first year of the 2023-2024 legislative session began Jan. 4, 2023 and ended June 8, 2023. In this article, Sharon L. Klein highlights some of the most significant developments.
15 minute read
By Barry Black and Christopher Byrnes | August 30, 2023
Counseling a religious entity is different from advising other not-for-profit corporations due to the special rules applicable to, and the constitutional protections afforded to, religious organizations in the United States.
8 minute read
By Sidney Kess | August 28, 2023
In this article, Sidney Kess discusses the various potential tax issues to consider when businesses and individuals relocate to a different state.
6 minute read
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