0 results for 'Roberts & Holland LLP'
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).New York Greatly Expands Tax Whistleblower Law
Under an amendment recently signed into law, a whistleblower may now bring a case against an individual or entity which allegedly concealed or avoided and obligation to pay tax, regardless of whether a return or any other statement was filed.Sealed Judicial Records | Securities Fraud Suit | Canopy Growth Class Action |
The Georgia First Amendment Foundation has asked the state Supreme Court to review rulings upholding a long-term sealing of judicial records tied to medical marijuana licensing in the Peach State.This Week's Litigator of the Week Runners-Up and Shout Outs
Plaintiffs lawyers at Bernstein Litowitz Berger & Grossmann and Cohen Milstein Sellers & Toll reached a $1 billion settlement with Wells Fargo & Co. in what's poised to be one of the 20 largest shareholder settlements of all-time if approved.View more book results for the query "Roberts & Holland LLP"
Protecting the Environmental Protectors: New Guidance on Conservation Easements
The enactment of the new conservation easement law adds further restrictions to an area of the tax law that was already rife with potential pitfalls. But on the positive side, the new IRS safe harbor language provides some taxpayers who may have deficient conservation easements with a unique but short-lived opportunity to correct those mistakes.High Court Cites Sensitive College Students in Considering Stalking Appeal
Billy Ray Counterman's stalking conviction involved a law that focused on whether a "reasonable person" would believe his comments were threats.Taxing the Donor Upon the Sale of Donated Shares: 'Estate of Hoensheid'
In their Taxation column, Elliot Pisem and David E. Kahen discuss "Estate of Hoensheid v. Commissioner," where it was found that the valuation of shares did not meet the requirements of a qualified appraisal under section 170. The authors write: "The discussion in the opinion underscores the need to engage a qualified appraiser and for such further steps as are necessary to be taken to assure that the appraiser's report complies with the requirements of a qualified appraisal."Handdown List released on:March 15, 2023
Revenue, Profit, Cash: Managing Law Firms for Success
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Law Firm Operational Considerations for the Corporate Transparency Act
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Practical Guidance Journal: Protecting Work Product in a Generative AI World
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