Tax

NJ Tax Talk: Benefits Case Advances Spousal Liability Relief

Under New Jersey law a taxpayer is liable for a spouse’s understatement on a joint return, but a recent U.S. Tax Court opinion offers hope that innocent spouse relief may become available as a court-fashioned remedy, say Jennifer Lota and Melanie Lupsa of Cole Schotz.

4 Months After Kisor V. Wilkie, Auer Deference Survives

Recent federal appellate and district court rulings suggest that the predicted radical curtailing of Auer deference in the wake of the U.S. Supreme Court's decision in Kisor v. Wilkie has not come to fruition, say Jeffrey Karp and Edward Mahaffey at Sullivan & Worcester.

Texas Could Take Page From Mass.'s Judicial Selection Book

As Texas and other states review their judicial election processes, they would be well served by taking guidance from Massachusetts' Governor’s Council system, which protects the judiciary from the hazards of campaigning, says Richard Baker of New England Intellectual Property.

Federal Laws Continue To Hinder State Sports Betting Trend

Even as Colorado last week joined a growing wave of states legalizing sports betting, federal laws designed to assist states in gambling enforcement remain a roadblock to commonsense legislation and state cooperation in this area, says Dennis Ehling of Blank Rome.

Series

Judging A Book: McKeown Reviews 'Conversations With RBG'

Reading Jeffrey Rosen’s "Conversations With RBG: Ruth Bader Ginsburg on Life, Love, Liberty, and Law" is like eavesdropping on the author and his subject while they discuss how the restrained judicial minimalist became the fiery leader of the opposition, says Ninth Circuit Judge M. Margaret McKeown.

Developments In State Taxation Of Nonadmitted Insurance

Not all states have updated their direct insurance procurement tax laws to take full advantage of the Nonadmitted and Reinsurance Reform Act, diminishing their ability to tax some insurance transactions, as highlighted by the New Jersey Tax Court's recent decision in Johnson & Johnson v. Director, Division of Taxation, say Zachary Lerner and Stephen Anastasia of Locke Lord.

Calif. Amended Software Tax Regs Have Major Flaws

The California Department of Tax and Fee Administration's proposed amendments to a sales tax regulation for technology transfer agreements recently received an icy reception indicative of the regulation's flaws and inconsistencies with prior court rulings, say Eric Coffill and Alexandra Louderback of Eversheds Sutherland.

NY Tax Minutes: Trump Tax Updates, End To SALT Cap Suit

This month's New York tax news features President Donald Trump — who seeks to change his tax domicile to Florida and continues lawsuits to prevent disclosure of his state tax returns — and a dismissal of the state's lawsuit challenging the federal cap on state and local tax deductions, say Timothy Noonan and Craig Reilly of Hodgson Russ.

Some Progress In Battle For Cannabis Biz Tax Deductions

Cannabis taxpayers saw some promising developments recently in legislation allowing state-level tax deductions for cannabis business expenses and a U.S. Tax Court opinion — Northern California Small Business Assistants v. Commissioner — that indicates skepticism regarding the constitutionality of the federal ban on these deductions, says Jennifer Benda of Hall Estill.

Unpacking Democratic Presidential Candidates' Tax Proposals

Academic reports of wealth and income inequality, and projected federal budget deficits have attracted significant political interest, particularly among the Democratic presidential candidates. Harry Gutman at Ivins Phillips compares the most prominent tax proposals and discusses the prospects for legislative action.

Opinion

Flat-Fee Legal Billing Can Liberate Attorneys

Replacing hourly billing with flat-fee arrangements, especially for appellate work, will leave attorneys feeling free to spend as much time as necessary to produce their highest quality work, says Lawrence Ebner of Capital Appellate Advocacy.

Spoliation Rule Remains Ambiguous Despite Amendments

Although the Federal Rules of Civil Procedure were amended to provide a uniform standard of culpability for spoliation, cases with similar facts are still reaching differing results because the rule does not specify how a court should evaluate a party's intent, say attorneys at Pepper Hamilton.

Taxation Of Student-Athletes: Untangling Law And Policy

In reaction to California’s new law allowing student-athletes to accept paid endorsements, a U.S. senator is introducing legislation to tax athletic scholarships. The ensuing discussion shows that the current tax treatment of scholarships is not well understood, says professor Samuel Brunson of Loyola University Chicago School of Law.

5 Trends Influencing RFPs For Law Firms

Requests for proposals, the standard tool of companies evaluating law firms, are becoming better suited to the legal industry, says Matthew Prinn of RFP Advisory Group.

Series

Why I Became A Lawyer: Being There For Families In Trouble

My parents' contentious, drawn-out divorce was one of the worst experiences of my life. But it taught me how to be resilient — and ultimately led me to leave corporate litigation for a career in family law, helping other families during their own difficult times, says Sheryl Seiden of Seiden Family Law.