Sign in to follow
Search Results

0 results for 'Roberts Holland LLP'

You can use to get even better search results
June 18, 2024 | New York Law Journal

Theft Loss Deductions Denied

In two recent Tax Court decisions, it was determined that, although there had been a loss in value attributable to activities ultimately determined to be crimes, no theft loss was allowable to the petitioners because no crime in the nature of theft had been committed against the petitioners themselves to deprive them of property that they owned.
9 minute read
June 12, 2024 | Legaltech News

Tracking Generative AI: How Evolving AI Models Are Impacting Legal

A running compilation of how the legal landscape continues to be shaped by generative AI tools, from GPT technologies to art generation tools and beyond.
184 minute read
June 04, 2024 | New York Law Journal

NY State Tax Appeals Tribunal Holds Management Services Are Taxable

Clients often unknowingly subject themselves to enormous liability by failing to charge sales tax in circumstances where the taxability is unclear. A recent example of this is the Tax Appeals Tribunal decision in 'Beeline.com'.
7 minute read
May 30, 2024 | Connecticut Law Tribune

Middletown Jury Returns $3 Million Verdict: Meet the Lawyers

"Hopefully, this verdict and other verdicts we've had will transcend to insurance companies to change the status quo," Jonathan Bak of the Flood Law Firm said.
4 minute read
April 23, 2024 | New York Law Journal

An Uncharitable Regulation: Tax Court Invalidates Conservation Easement Regulation

In their Financing column, Ezra Dyckman and Charles Nelson discuss the recent Tax Court case, Valley Park Ranch, LLC v. Commissioner, which "is significant because it illustrates the Tax Court's willingness to invalidate a longstanding regulation based on procedural flaws that occurred almost 40 years ago."
5 minute read
Law Journal Press | Digital Book New Jersey Tax Handbook 2024 Authors: Robert F. Connolly, MST, Susan K. Dromsky-Reed, Jeffrey D. Gordon, Tiffany Wagner Donio, Frances B. Stella, Alysse Mcloughlin, Kathleen Quinn View this Book

View more book results for the query "Roberts Holland LLP"

April 17, 2024 | New York Law Journal

Sham Stock Sales: 'Acqis Technology v. Commissioner'

'Acqis Technology v. Commissioner' confirms the continued vitality of the doctrine in the context of an apparent scheme to evade tax with respect to proceeds attributable to the settlement of patent infringement claims.
9 minute read
February 27, 2024 | New York Law Journal

Tax Court Order Raises Substance-Over-Form Questions

Whether an LLC is treated as a partnership or a disregarded entity for federal income tax purposes can sometimes have a significant effect on the tax consequences of a transaction. A recent order issued by the Tax Court in Joint Star Properties, LLC v. Commissioner illustrates the sorts of issues that can arise.
6 minute read
February 14, 2024 | New York Law Journal

Intercompany Loans Recharacterized: 'Fry v. Commissioner'

In 'Estate of Fry v. Commissioner', payments by one S corporation to another under identical ownership were recorded as intercompany loans. Following issuance of a notice of deficiency premised on the shareholder's stock basis in the debtor corporation being insufficient to support the losses claimed by him, the petitioners were ultimately successful in persuading the Tax Court that the transfers should be recharacterized as distributions by one corporation to its shareholder, coupled with contributions by that shareholder to the other corporation.
9 minute read
December 26, 2023 | New York Law Journal

Here Comes the Sun: New Solar Tax Credit Rules Benefit Rental Property Owners

Ezra Dyckman and Charles Nelson discuss the Inflation Reduction Act, which has expanded the scope of green energy tax credits, and also proposed regulations by the Treasury Department that have the potential to allow even taxpayers with no income tax liability to more easily monetize some of these tax credits.
5 minute read
December 20, 2023 | New York Law Journal

Transferee Liability Under New York Law: 'Dillon Trust Co. v. United States'

Under some circumstances, sellers of stock of a corporation may be liable as transferees for corporate obligations arising before or in connection with the closing. In 'Dillon Trust Co. v. United States', the Court of Federal Claims concluded that the sellers of the stock of two corporations were liable for tax obligations of the corporations attributable to sales of assets for notes prior to the closing of the stock sale.
9 minute read

More from ALM

More from ALM

Legal Speak is a weekly podcast that makes sense of what’s happening in the legal industry.

Resources

  • Will Generative AIs Transform Legal Services? Defensibility and Security Must Be a Focus

    Brought to you by HaystackID

    Download Now

  • Unlocking the Power of Early Case Assessment Workflows

    Brought to you by Integreon

    Download Now

  • Good Legal Technology is Good Business: A Case for Bringing Employment Issues In-House

    Brought to you by LexisNexis®

    Download Now

  • Insights and Strategies for Effective Succession Planning in AM Law 100 Firms

    Brought to you by Gallagher

    Download Now

NEXT