TAX LAW
JURIST legal news archive...




Supreme Court hears arguments on IRS summons, contaminated well water
April 23, 2014
The US Supreme Court heard oral arguments in two cases Wednesday. In United States v. Clarke the court heard arguments on whether an unsupported allegation that the Internal Revenue Service (IRS) issued a summons for an improper purpose entitles an opponent to an evidentiary hearing to question IRS....... [more]

A New Approach to Marijuana Regulation: In Support of a Potency Tax
April 17, 2014
JURIST Guest Columnist W. David Ball of Santa Clara School of Law argues that the recent trend of states and cities?most recently in Washington, DC?to pass legislation decriminalizing marijuana is a step in the right direction, but does not go far enough towards elevating the problems an....... [more]

Court Backs IRS in Fight Over the Tax Treatment of Severance
April 15, 2014
JURIST Guest Columnist William Hays Weissman of Littler Mendelson analyses the Supreme Court's recent ruling that tax refunds were unavailable for severance packages... In US v. Quality Stores, Inc., the Supreme Court once again backed the Internal Revenue Service's (IRS) interpretation of tax law....... [more]

Italy court orders Berlusconi to perform community service at center for elderly
April 15, 2014
An Italian court ruled Tuesday that former Italian prime minister Silvio Berlusconi must perform community service at a home for the elderly as his sentence for tax fraud. The order was requested by Berlusconi, a three-time prime minister, media magnate and billionaire, as a way to serve the remain....... [more]

European Court of Justice declares Netherlands 'piracy levy' unlawful
April 11, 2014
The European Court of Justice (ECJ) ruled on Thursday that the Netherlands' "piracy levy" tax added to the purchase price of copying materials such as blank CDs or DVDs does not properly account for the loss to copyright holders resulting from unlawful copies of protected work. The court stated that....... [more]

Detroit bankruptcy mediators reach deal on over $388 million in bonds
April 10, 2014
Mediators involved in the city of Detroit bankruptcy proceedings announced Wednesday that they have reached a deal on over $388 million in bonds. The city will pay 74 cents for each dollar. The deal would eliminate only a small fraction of the $18 billion owed by Detroit and still requires the appro....... [more]

Causal Analyses in ERISA 510 and the Affordable Care Act 1558
April 10, 2014
JURIST Guest Columnist Jia Li, Indiana University Maurer School of Law Class of 2014, discusses the Employee Retirement Income Security Act (ERISA) and how it may potentially interact with the Patient Protection and Affordable Care Act.ERISA 510 is an anti-retaliation provision that prevents e....... [more]

Kansas legislature approves bill to create statewide gun possession regulations
April 6, 2014
The Kansas state legislature approved a bill on Saturday that would establish statewide firearm possession regulations and nullify city and county variances on gun permitting restrictions. The bill would also restrict local governments from imposing rules on how guns must be stored and transported....... [more]

Israel ex-PM convicted of bribery charges
March 31, 2014
Israel's Tel Aviv District Court on Monday convicted former Israeli prime minister Ehud Olmert of accepting bribes relating to the construction of a luxury apartment complex called the Holyland towers. As Jerusalem's mayor from 1993 to 2003, Olmert, along with other city officials, allegedly accepte....... [more]

Cuba legislature approves law to attract foreign investment
March 30, 2014
Cuba's National Assembly approved a law on Saturday that provides tax breaks and other incentives to attract foreign investors to grow business in the communist economy of Cuba. The Assembly voted unanimously in a special session to approve the law, which becomes valid within the next 90 days. The n....... [more]

Supreme Court holds tax refunds unavailable for severance packages
March 25, 2014
The US Supreme Court ruled unanimously on Tuesday in US v. Quality Stores, Inc. that involuntarily terminated severance packages given to employees are subject to wage taxation under the Federal Insurance Contributions Act (FICA). The case stems from the bankruptcy of Quality Stores, a former agri....... [more]




WEBSITES

    Property Tax [Wex]

    Estate Tax [Wex]

    IRS

    TaxProf Blog

    Mauled Again

    Tax Law Papers [SSRN]