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Court cases, judgements and ongoing coverage of tax topics with a legal perspective
By thelegalintelligencer | The Legal Intelligencer | June 9, 2017
A party was not collaterally estopped from raising the issue of settlement and compromise where that party prevailed regarding the underlying order and could not appeal it. The court denied the defendant's motion in limine.
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By Carla Vianna | June 9, 2017
Can you guess which commercial property has the highest property tax bill in Miami-Dade County?
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By Joseph Lipari | June 8, 2017
In his Tax Appeals Tribunal column, Joseph Lipari writes: One of the topics often addressed in this column (and not coincidently the subject of much litigation) is residency. Statutory residence is largely mechanical—a taxpayer has a "permanent place of abode" in the state and is physically present here for at least 183 days per year. In contrast, since where one is domiciled is largely a reflection of the individual's intent, that determination requires a broader analysis of the facts and circumstances concerning his or her life.
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By njlawjournal | New Jersey Law Journal | June 8, 2017
Denial of Estate Tax Exemption to Domestic Partner Not Unconstitutional Where Benefits of Marriage Accessible Through Civil Union or Marriage
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By njlawjournal | New Jersey Law Journal | June 8, 2017
License Payments Made from Subsidiary to Parent Exempted from Addback
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By therecorder | The Recorder | June 7, 2017
9th Cir.; 15-71330 The court of appeals affirmed a tax court decision. The court held that a single-member LLC’s status as a disregarded entity…
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By therecorder | The Recorder | June 7, 2017
9th Cir.; 15-15551 The court of appeals affirmed a district court judgment. The court held that an alleged third-party conflict of interest did not invalidate…
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By therecorder | The Recorder | June 5, 2017
Cal.Sup.Ct.; S224476 The California Supreme Court affirmed a court of appeal decision. The court held that a taxpayer challenging ownership of assessed…
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By therecorder | The Recorder | June 5, 2017
Cal.Sup.Ct.; S219567 The California Supreme Court reversed a court of appeal decision. The court held that a statutory requirement that a resident have…
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By therecorder | The Recorder | June 5, 2017
C.A. 3rd; C075897 The Third Appellate District affirmed a judgment. The court held that a city’s agreement with its former redevelopment agency…
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