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When an Expense is Considered 'Paid': 'Gage v. Commissioner'
A discussion of the recent Tax Court case, Gage v. Commissioner, which addressed (1) the year in which a payment in settlement of claims made against the taxpayers by the federal government was considered to have been made for tax purposes, and (2) whether it was reasonable for the taxpayers to believe that the payment was not a "fine or similar penalty" nondeductible under IRC section 162(f).
The Gallo Exemption: What It Is and Why You Should Know About It
While the scope of the Gallo exemption is narrow, some of those trusts to which it applies are still in existence. The practitioner should realize that certain modifications of a Gallo exempt trust, including, for example, modifications via a decanting or court proceeding, could inadvertently trigger a GST tax.
'Andy Warhol Foundation v. Goldsmith': A Myopic View of Fair 'Use'
We summarize key elements of the majority's reasoning, highlighting some of the analytical conundrums and open questions it leaves behind.
Judge in the Hot Seat: JQC Moves to Block Effort to Dismiss Ethics Charges
The defense argued that because "the clear meaning of 'habitual intemperance' is repeated public intoxication not spoken words," the judge's conduct failed to amount to habitual intemperance.
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Pennsylvania Commonwealth Court Rules 2024
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Connecticut Supreme Court Decision Brings Back Memories
Langston described well the Huey Court's discussion of the breadth of information that a judge may consider during sentencing as a matter of due process.
European Commission May Require Google to Sell Off Ad-Tech Business
This is the fourth antitrust investigation antitrust chief Margrethe Vestager has opened into a Google service.
European Commission May Require Google to Sell Off Ad-Tech Business
This is the fourth antitrust investigation antitrust chief Margrethe Vestager has opened into a Google service.
People in the News—June 14, 2023—Marshall Dennehey, Troutman Pepper
Litigator Scott R. Eberle has joined Marshall Dennehey Warner Coleman & Goggin's Pittsburgh office as a shareholder in the firm's professional liability department.
Motions for Summary Judgment in Lieu of Complaint
In this update, Thomas J. Hall and Judith A. Archer examine recent Commercial Division decisions addressing some of the factors that can render an instrument too complex, the payment obligation too conditional, or the sum due too uncertain to qualify for Section 3213 relief.TRENDING STORIES
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Transaction Fraud: How Much Is It Costing Your Credit Union and What You Can Do
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Unlocking Success: A Guide to Technology Transformation in Insurance
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Candid Conversations: LGBTQ+ Planning
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New Report: The Role of Strategic Partnerships in Consumer Credit Cards
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