Litigation Law, Mediation Law and Arbitration Law

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Article
New York Court Of Appeals: No Due Process Violation Where Municipality Fails To Give Property Owners Notice Of Buyback Rights In A Tax Lien Foreclosure Sale
On February 21, 2012, New York state’s highest court unanimously refused to extend due process protection to property owners challenging a tax lien foreclosure sale on grounds that they did not receive notice of their repurchase rights. Consequently, New York property owners, who were unapprised of their repurchase rights, will be unable to challenge the foreclosure on that basis.
United States Litigation
RS
Reed Smith
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Article
Supreme Court Decision Alert - April 25, 2012
The Royal Court in Jersey has recently provided guidance to trustees on their duty to disclose to their successors. The Supreme Court held today in United States v. Home Concrete & Supply, LLC, No. 11-139, that an overstatement of the taxpayer’s basis in a partnership interest, which thereby limits the capital gains tax on a sale of that interest, is not an "om[ission] from gross income" under 26 U.S.C. § 6501(e)(1)(A).
United States Litigation
MB
Mayer Brown
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