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Court cases, judgements and ongoing coverage of tax topics with a legal perspective
By Rick Mitchell | February 26, 2024
Ashurst, Dentons, DLA Piper, Squire Patton Boggs and Paul Hastings have been adding investment fund tax partners, who can pivot their focus during market downturns to wherever demand is strongest.
4 minute read
By Conrad Teitell | February 23, 2024
Each year, the IRS adjusts charitable gift rules, tax tables, personal exemptions, standard deductions and other tax provisions. This article highlights the key charitable figures for 2024.
3 minute read
By Nicole M. Danner | February 22, 2024
How do you navigate this ever-changing data protection and privacy landscape?
8 minute read
By Dan Roe | February 21, 2024
Debt finance partner Paul Sandler arrived from Paul Weiss, Kirkland announced on Wednesday, alongside an insurance M&A partner from Sidley Austin and two real estate tax lawyers from Weil Gotshal.
2 minute read
By Colleen Murphy | February 20, 2024
The merger is the firm's third combination of 2024.
3 minute read
By Stuart L. Pachman | February 20, 2024
"Whether one represents the employer or the employee, counsel is wise to consider the legal, tax, and any other consequences that follow when an employee of a corporation or an LLC is to become a co-owner of the entity," writes Stuart Pachman of Brach Eichler.
5 minute read
By Michael A. Mora | February 16, 2024
The jury deliberated for less than 45 minutes, defense counsel said.
4 minute read
By David E. Kahen and Elliot Pisem | February 14, 2024
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
By Patricia Kane | February 12, 2024
A discussion of disputes and their consequences in tax law. The author writes: "Well-settled in the tax law is the notion that the character of amounts received in the settlement of a claim turns on the underlying nature of the claim."
8 minute read
By Brenda Sapino Jeffreys | February 5, 2024
Greenberg Traurig shareholder Alejandra Garcia Earley, who focuses on project finance and energy tax equity financings, has joined Orrick Herrington & Sutcliffe's energy and infrastructure team as a partner in Chicago.
3 minute read
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