Taxation

Tax Limits and the Future of Local Democracy

• Ariel Jurow Kleiman

Illinois Tool Works Inc. v. Commissioner

Tax Court Holds in Favor of Taxpayer on Loan Between Foreign Subsidiaries.

Self-Insurance Institute of America, Inc. v. Snyder

Sixth Circuit Holds that ERISA Does Not Preempt Michigan Medicaid Tax Law.

Olive v. Commissioner

Ninth Circuit Holds Medical Marijuana Dispensary Ineligible for Federal Tax Deductions.

Comptroller of the Treasury of Maryland v. Wynne

Importing a Trade or Business Limitation into § 2036: Toward a Regulatory Solution to FLP-Driven Transfer Tax Avoidance

Taxing Partnership Profits Interests: The Carried Interest Problem

Intermountain Insurance Service of Vail, LLC v. Commissioner

Federal Tax Court Holds Pre-Chevron Judicial Construction of Statute Precludes Subsequent Agency Interpretation if Prior Construction Was Premised on Legislative History.

Department of Revenue of Kentucky v. Davis

Taxing Private Equity Carried Interest Using an Incentive Stock Option Analogy