Harvard Law Review
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 strapped cities and counties in forty-six…
Tax Court Holds in Favor of Taxpayer on Loan Between Foreign Subsidiaries.
Sixth Circuit Holds that ERISA Does Not Preempt Michigan Medicaid Tax Law.
Ninth Circuit Holds Medical Marijuana Dispensary Ineligible for Federal Tax Deductions.
Federal Tax Court Holds Pre-Chevron Judicial Construction of Statute Precludes Subsequent Agency Interpretation if Prior Construction Was Premised on Legislative History.