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27 Oct 2021, 9:01 pm by Neil H. Buchanan
The people who have enjoyed the free ride provided by the realization requirement are, however, unsurprisingly annoyed by the possibility that they might have to pay taxes like the little people do, so they are starting to complain.Even so, an excellent explainer in Tuesday’s New York Times ends with this: The problem may be in the Constitution, which gives Congress broad powers to impose taxes, but says “direct taxes”—a term without clear definition—should be… [read post]
27 Oct 2021, 5:21 am by Sophie Britton (Bristows)
 However this seems very unrealistic, and it looks as though we will find out soon either way following the decision in Optis v Apple[2] handed down by Mr Justice Meade last month. [read post]
27 Oct 2021, 5:21 am by Brian Cordery (Bristows)
 However this seems very unrealistic, and it looks as though we will find out soon either way following the decision in Optis v Apple[2] handed down by Mr Justice Meade last month. [read post]
26 Oct 2021, 3:54 pm by CAFE
 Tamara Sepper – Executive Producer; Adam Waller – Senior Editorial Producer; Matthew Billy – Audio Producer; Jake Kaplan – Editorial ProducerREFERENCE: United States v. [read post]
26 Oct 2021, 3:54 pm by CAFE
 Tamara Sepper – Executive Producer; Adam Waller – Senior Editorial Producer; Matthew Billy – Audio Producer; Jake Kaplan – Editorial ProducerREFERENCE: United States v. [read post]
26 Oct 2021, 3:54 pm by CAFE
 Tamara Sepper – Executive Producer; Adam Waller – Senior Editorial Producer; Matthew Billy – Audio Producer; Jake Kaplan – Editorial ProducerREFERENCE: United States v. [read post]
26 Oct 2021, 3:54 pm by CAFE
 Tamara Sepper – Executive Producer; Adam Waller – Senior Editorial Producer; Matthew Billy – Audio Producer; Jake Kaplan – Editorial ProducerREFERENCE: United States v. [read post]
26 Oct 2021, 8:21 am by CMS
In this post, Stephanie Cheung, Mitchell Abbott and Jana Blahova of CMS Cameron McKenna Nabarro Olswang LLP, comment on the decision handed down by the UK Supreme Court in Pakistan International Airline Corporation v Times Travel (UK) Ltd [2021] UKSC 40 and consider how the decision impacts on the doctrine of lawful economic duress. [read post]
26 Oct 2021, 6:32 am by Second Circuit Civil Rights Blog
The Court has been doing this for a number of years now, handing down qualified immunity decisions without oral argument, signaling that the lower courts are still allowing too many such cases to proceed.The case is Rivas-Villegas v. [read post]
26 Oct 2021, 12:41 am by Florence Plisner (Bristows)
On 8 October 2021, His Honour Judge Hacon (sitting as a Judge of the High Court) handed down his decision in an action brought by Royalty Pharma Collection Trust (“Royalty Pharma”) for approximately €23 million in royalty payments from Boehringer Ingelheim GmbH (“Boehringer”) (Royalty Pharma Collection Trust v Boehringer Ingelheim GmbH [2021] EWHC 2692 (Pat)). [read post]