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4 Apr 2022, 4:21 am by Peter Mahler
” Iowa Supreme Court Upholds Non-Deduction for Built-In Gains Tax But Faults Net Asset Valuation for Excluding Liquidation Costs Guge v Kassel Enterprises, Inc., 962 N.W.2d 764 [Iowa Sup. [read post]
7 Sep 2022, 5:23 am by Eugene Volokh
Beer Institute, Inc.[17] involved a Connecticut statute that required out-of-state beer shippers to affirm that prices posted for products sold to Connecticut wholesalers were, in the relevant period, no higher than prices in bordering states.[18] The Court invalidated these price affirmation schemes on the narrow grounds that they had the "practical effect of controlling . [read post]