Searching Content indexed under Trials & Appeals & Compensation by Michael Jacobs ordered by Published Date Descending.
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Virginia Supreme Court Decides (Mostly) In Favor Of Department In Lead Addback Case
On August 31, 2017, the Virginia Supreme Court issued a decision holding that a taxpayer can claim an exception to Virginia's intangible expense addback on the basis that the related member receiving the intangible payment is ...
United States
1 Sep 2017
Massachusetts Court Issues 'True Debt' Decision
Yesterday, June 8, the Massachusetts Appeals Court once again denied a taxpayer's claimed deductions from the income and net worth tax base of the corporate excise tax.
United States
10 Jun 2016
Tom Brady's Suspension Reinstated, So What Are The Potential Massachusetts Tax Consequences?
Deflategate and the NFL's suspension of quarterback Tom Brady for 4 games has been the NFL's biggest news story of the past two years.
United States
27 Apr 2016
Virginia Trial Court Rules Against Taxpayer In Addback Case
The taxpayer argued that because the royalties were reported on another state's return, and included in computing the tax due in that state...
United States
11 Feb 2016
Supreme Judicial Court Rules Against Taxpayer In Regency Transportation
The SJC, disagreed, and ruled that Massachusetts's imposition of use tax was fairly apportioned, being both internally and externally consistent.
United States
13 Jan 2016
Supreme Judicial Court Hears Oral Argument In Regency
Today, the Massachusetts Supreme Judicial Court ("SJC") heard oral argument in Regency Transportation v. Commonwealth, a case in which the taxpayer is challenging the Department of Revenue's assessment of use tax...
United States
6 Nov 2015
U.S. Supreme Court Vacates Decision In First Marblehead; Remands To Massachusetts Supreme Judicial Court
On October 13, the United States Supreme Court granted a request for review in the case of First Marblehead Corporation v. Massachusetts Commissioner of Revenue, and summarily vacated the decision issued January 28, 2015, by the Supreme Judicial Court of Massachusetts.
United States
19 Oct 2015
Massachusetts Denies 'True Debt' Treatment For Cash Management Obligations
Importantly, the ATB's decision to uphold the assessment for purposes of the non-income measure of the corporate excise means that the "true debt" issue continues to be relevant for companies with cash management systems...
United States
9 Sep 2015
Massachusetts Tax Developments - June 2015
In this update, we'll look at the most recent developments in Massachusetts corporate tax, provide some administrative updates, and discuss some hot topics for the second half of 2015.
United States
24 Jun 2015
First Marblehead Requests U.S. Supreme Court Review In SINAA Sourcing Appeal
The case involves the sourcing of securitized loans for property factor purposes under Massachusetts' rules for financial institutions.
United States
5 Jun 2015
Maryland Tax Court Continues Disturbing Trend In Post-Gore Cases With Recent Staples Decision
Last week, the Maryland Tax Court issued its decision in the consolidated cases of Staples, Inc. v. Comptroller of the Treasury1 and Staples the Office Superstore, Inc. v. Comptroller of the Treasury.
United States
3 Jun 2015
Trucking Company Appeals ATB Decision Upholding Use Tax Assessment On Trucks Used In Interstate Commerce
In a case to watch for interstate trucking companies, Regency Transportation, Inc. is appealing a use tax assessment upheld by the Massachusetts Appellate Tax Board.
United States
6 May 2015
Maryland Tax Amnesty And Other Highlights From The 2015 Maryland Legislative Session
Last week, the Maryland General Assembly wrapped up its 2015 legislative session.
United States
27 Apr 2015
Massachusetts Tax Developments - 6 March 2015
In this update, we'll look at the most recent developments in Massachusetts corporate tax, sales and use tax, and tax administration; and discuss some hot topics for 2015.
United States
10 Mar 2015
ConAgra Brands; Taxpayer Loss In First Post-Gore Decision Signals More Challenges For Intercompany Transactions In Maryland
The Maryland Tax Court recently issued its decision in ConAgra Brands Inc. v. Comptroller of the Treasury, 09-IN-OO-0150 (Md. Tax Ct., Feb. 24, 2015).
United States
3 Mar 2015
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