TAX LAW
JURIST legal news archive...




Supreme Court hears arguments on appeals, railroad tax
December 9, 2014
The US Supreme Court heard oral arguments in two cases Tuesday. In Gelboim v. Bank of America Corporation the court heard arguments on whether and in what circumstances the dismissal of an action that has been consolidated with other suits is immediately appealable. The US Court of Appeals for the S....... [more]

Supreme Court hears arguments on tax, railroads
December 8, 2014
The US Supreme Court heard oral arguments in two cases Monday. In Direct Marketing Association v. Brohl the court is considering whether the Tax Injunction Act (TIA) bars federal court jurisdiction over a suit brought by non-taxpayers to enjoin the informational notice and reporting requirements of....... [more]

Commission decides Scotland to have more independent powers
November 27, 2014
UK's commission on strengthening devolution, the Smith Commission, concluded on Thursday that Scotland's parliament should have more independence in certain matters. The commission, which was set up by Prime Minister David Cameron, recommended that Scotland's parliament should have the power to de....... [more]

Japan prime minister dissolves parliament before election
November 23, 2014
Japan Prime Minister Shinzo Abe has dissolved the lower house of parliament, enabling an early election to see how the public views his struggling economic policies. Abe had called for the election to be held on December 14. He is seeking a new mandate for economic reforms and is delaying an increa....... [more]

Federal court denies challenge to clergy housing allowance
November 14, 2014
The US Court of Appeals for the Seventh Circuit on Thursday reversed the US District Court for the Western District of Wisconsin Court decision that a portion of the tax code giving clergy housing allowances, is unconstitutional. The plaintiffs challenged 26 US Code Section 107(2), which excludes f....... [more]

US bankruptcy judge approves Detroit debt plan
November 8, 2014
The US Bankruptcy Court for the Eastern District of Michigan approved a plan on Friday to resolve Detroit's seven billion dollars of debt and return the city to solvency. The plan includes settlements regarding post-employment benefits claims, tax obligations, insurance, and "the Grand Bargain" whic....... [more]

Supreme Court to rule on subsidies for health care exchanges
November 7, 2014
The US Supreme Court on Friday granted certiorari in King v. Burwell to rule on health care subsidies under the Patient Protection and Affordable Care Act (ACA). Section 36B of the Internal Revenue Code authorizes federal tax credit subsidies for health insurance coverage that is purchased through....... [more]

Nevada voters approve creation of intermediate appellate court
November 6, 2014
Nevada citizens on Tuesday voted to approve the creation of an appellate court in Nevada. Previously, the state's 10 district courts could hear appeals from municipal and justice courts, but the Nevada Supreme Court was required to hear appeals from cases originating in district courts, because Nev....... [more]

Hungary PM drops proposed Internet tax law
October 31, 2014
Hungarian Prime Minister Viktor Orban on Friday announced that the proposed law on Internet tax will not be introduced in its current form. The law, which was due for a vote on November 17, drew criticism for its alleged potential effect of curtailing opposition voices. The proposed legislation spar....... [more]

State Constitutional First Principles in Challenging the Texas Voter Photo Identification Law
October 29, 2014
JURIST Guest Columnist Charles W. "Rocky" Rhodes, of the South Texas College of Law, analyzes valid and invalid grounds for challenging the Texas voter photo identification law under the Texas ConstitutionThe Texas voter photo identification law, which requires qualified, registered voters to presen....... [more]

Federal judge rules against health care tax subsidies
October 1, 2014
A U.S. District judge for the US District Court for the Eastern District of Oklahoma on Tuesday struck down federal tax subsidies under the Patient Protection and Affordable Care Act (PPACA). Judge Ronald White found that the Internal Revenue Service rule, which provides subsidies to individual cus....... [more]




WEBSITES

    Property Tax [Wex]

    Estate Tax [Wex]

    IRS

    TaxProf Blog

    Mauled Again

    Tax Law Papers [SSRN]