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Court cases, judgements and ongoing coverage of tax topics with a legal perspective
By Sidney Kess | April 26, 2023
The IRS has already noted 14 federal disasters in 2023—including tornados, mudslides, winter storms, severe rains and flooding. When this happens, there are tax consequences to individuals and businesses, writes contributor Sidney Kess.
8 minute read
By Ezra Dyckman and Charles S. Nelson | April 25, 2023
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.
5 minute read
By Michael Rikon | April 24, 2023
In General In a condemnation case, real estate is valued as if it is free and clear of all leases, mortgages or encumbrances. It is a fair market valuation.…
7 minute read
By Adolfo Pesquera | April 21, 2023
Texas common law has long recognized that when a cause of action is assigned, the assignee may sue either in its name or in the name of its assignor, the Third District Court of Appeals found.
3 minute read
By Conrad Teitell | April 21, 2023
Among the Treasury's 224-page "Green Book" proposals that would affect federal income, gift and estate taxes, I highlight two among the charitable proposals: (1) Charitable Lead Annuity Trusts (CLATs), and (2) Private Foundation transfers to Donor Advised Funds.
7 minute read
By Myron C. Weinstein | April 21, 2023
It is this article's thesis that Rosenbaum was wrongly decided: that the credit, unless waived, is still viable. Simply put, why would the Legislature afford borrowers a credit against interest payable on their mortgages that was inapplicable to all mortgages?
8 minute read
By Elliot Pisem and David E. Kahen | April 19, 2023
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."
10 minute read
By Jim Turner | April 13, 2023
The House Ways & Means Committee's package includes such things as sales-tax "holidays" and cutting a commercial-lease tax that businesses have long criticized.
4 minute read
By Adolfo Pesquera | April 12, 2023
The firm allegedly would not honor the 30-day notice period, and terminated the former partner immediately, the attorney's reply to the writ stated. The firm also instantly allegedly locked the attorney out of her computer and escorted off the premises, according to court records.
4 minute read
By YuhTyng Patka | April 5, 2023
In an effort to boost childcare centers in New York City, for a limited time the city is offering a tax abatement to eligible owners.
5 minute read
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