Searching Content indexed under Litigation, Mediation & Arbitration by Michael Lurie ordered by Published Date Descending.
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Supreme Court To Consider Due Process Nexus
On January 11, 2019, the United States Supreme Court granted certiorari in North Carolina Department of Revenue v. The Kimberly Rice Kaestner 1992 Family Trust ("Kaestner").
United States
16 Jan 2019
Life After Wayfair: Reed Smith And Revenue Commissioner Discuss Open Questions
The Supreme Court's recent decision in South Dakota v. Wayfair reversed 50 years of precedent in holding that the physical presence standard for sales tax nexus is unsound and incorrect.
United States
25 Jul 2018
Financial Institutions Beware: Delaware Seeks Third Party Discovery In Money Order Dispute
Delaware v. Arkansas is an original jurisdiction action pending before the United States Supreme Court.
United States
1 Feb 2018
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
Federal Court Decision Warns Delaware: Be Prepared To Defend Audit Practices In Court
The United States District Court for the District of Delaware dismissed a lawsuit against the Delaware State Escheator, Abandoned Property Audit Manager, and the Secretary of Finance, and Kelmar Associates, LLC, but it came with an implied warning.
United States
19 Aug 2016
Delaware Asks U.S. Supreme Court To Decide Escheat Dispute Between States
On May 26, 2016, Delaware filed a motion with the United States Supreme Court requesting leave to file a bill of complaint against other states regarding escheatment of uncashed "official checks."
United States
7 Jun 2016
South Dakota: The Next Frontier Of Sales Tax Nexus
This morning, a declaratory action was filed challenging the constitutionality of South Dakota's sales and use tax economic nexus legislation, which is scheduled to take effect Sunday, May 1, 2016.
United States
3 May 2016
NJ Tax Court Denies Interest Addback Exception - Does Your Company Still Qualify?
The only issue was whether the taxpayer qualified for the so-called "unreasonable exception" to addback of related-party interest expense.
United States
28 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
New Jersey Appellate Court Issues Throwout Ruling
In a decision issued this morning, a New Jersey appellate court ruled that the throwout rule does not apply to intangible holding companies.
United States
7 Dec 2015
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