Vol. 137 No. 1
Polselli v. IRS is a tax case. Fear not, keep reading. In fulfilling its duty to collect federal taxes, the IRS has historically received...
Vol. 133 No. 6
Property tax limits are state-level laws that place caps on local governments’ tax rates and revenue. These statutory limits, which put pressure on already...
Tax Court Holds in Favor of Taxpayer on Loan Between Foreign Subsidiaries.
Vol. 132 No. 8
Sixth Circuit Holds that ERISA Does Not Preempt Michigan Medicaid Tax Law.
Vol. 130 No. 5
Ninth Circuit Holds Medical Marijuana Dispensary Ineligible for Federal Tax Deductions.
Vol. 129 No. 5
Vol. 129 No. 1
The states’ power to tax, the Supreme Court has long held, is restricted by the dormant commerce clause. As a part of the Commerce...
Vol. 126 No. 5
Vol. 124 No. 7
Federal Tax Court Holds Pre-Chevron Judicial Construction of Statute Precludes Subsequent Agency Interpretation if Prior Construction Was Premised on Legislative History.
Vol. 124 No. 4
Vol. 122 No. 1