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Searching Content indexed under Litigation, Mediation & Arbitration by Jamie Yesnowitz ordered by Published Date Descending.
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District Of Columbia Court Of Appeals Reverses Summary Judgment Granted To Oil Companies In ‘Chainbridge' Litigation
The DC Court of Appeals held that the Office of Administrative Hearings (OAH) abused its discretion in applying offensive non-mutual collateral estoppel against the DC Office of Tax and Revenue...
United States
26 Aug 2016
2
SALT Top Stories Of 2015
2015 was notable in large part because of a series of decisions issued by state and federal courts that could pave the way for future resolution of several gray areas in state and local taxation.
United States
10 Feb 2016
3
Illinois Appellate Court Explains Allocation Of Capital Losses Carried Back By Unitary Group Members
The Illinois Appellate Court has upheld the Illinois Department of Revenue’s partial denial of a taxpayer’s claim for a refund based on the carryback of a capital loss.
United States
8 Jan 2013
4
South Carolina Supreme Court Holds Non-Taxable Dividend Income And Related Interest Expenses Were Allocable
The South Carolina Supreme Court has held that a taxpayer’s interest expenses that were related to nonbusiness (and ultimately, nontaxable) dividend income were not deductible.
United States
2 Feb 2012
5
New York State Tax Appeals Tribunal Finds Passive Ownership Interest In Partnership Doing Business In State Creates Nexus
The New York State Tax Appeals Tribunal has held that out-of-state corporations that had passive ownership of a partnership conducting business in the state had nexus for purposes of New York corporation franchise tax.
United States
22 Nov 2010
6
New York Appellate Court holds "Amazon Rule" is Facially Constitutional, Reinstates Case
The Appellate Division of the New York Supreme Court partially has affirmed the dismissal of complaints filed by Amazon.com and Overstock.com challenging the constitutionality of the statutory "Amazon rule" that presumes sales tax nexus for certain online retailers.
United States
22 Nov 2010
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