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13 Mar 2023, 11:33 am
Executive Office of Health and Human Services, 491 Mass. 223 (2023), the Supreme Judicial Court (“SJC”) has ruled that the community spouse who purchases such an annuity must name the Commonwealth of Massachusetts as the beneficiary which will receive the remaining payments if the community spouse dies before receiving all of the annuity payments. [read post]
18 Jan 2011, 12:39 pm
Perez of the Minnesota Tax Court. [read post]
9 Jan 2010, 4:22 am
I take the view that the legal system belongs to the citizens and since our tax dollars help fund it, then the information in and about those courts should be freely available without anyone making a profit off of what was created with our tax dollars. [read post]
6 Sep 2019, 6:33 am
The new law’s change in state statute results in a taxpayer paying a higher tax within the meaning of Section 3 of Article XIII A of the California Constitution. [read post]
31 Jul 2024, 9:44 am
The Constitution’s Good Behavior Clause in Article III, Section 1, states that “the judicial Power of the United States, shall be vested in one supreme Court, and in such inferior Courts as the Congress may from time to time ordain and establish. [read post]
27 Jan 2020, 2:30 am
In the matter of an application by Anthony McIntyre for Judicial Review (Northern Ireland), heard 24 October 2019. [read post]
2 Mar 2010, 8:39 am
" Central to the Court's analysis was the board's reliance on outside financial, tax, and legal advisors. [read post]
21 Nov 2022, 1:35 am
Hearings in the Supreme Court are now shown live on the Court’s website. [read post]
27 Apr 2015, 1:12 am
JR 38, Re Judicial Review, heard 6 November 2014. [read post]
18 Mar 2019, 2:00 am
Hearings in the Supreme Court are now shown live on the Court’s website. [read post]
20 Feb 2008, 2:38 am
They also highlight and reinforce some important features and safeguards included in most state structured settlement protection acts (SSPAs): The requirement of advanced court approval is a cornerstone of each of the SSPAs, as well as IRC section 5891; Since 2001, structured settlement transfers are not effective and are subject to a 40 percent excise tax unless approved in advance by a state court. [read post]
Recent Cases: Administrative review of Child Support and Income Tax deductions in true joint custody
28 Aug 2007, 1:55 pm
State ex rel. [read post]
23 Oct 2014, 4:00 am
” In McCall the Court of Appeals held that the State Legislature***said "the City concedes that the State Comptroller is authorized to conduct financial audits of City agencies - - a duty similarly assigned by the City Charter to the City Comptroller. [read post]
15 Mar 2010, 4:00 am
In a post I wrote over two years ago, spurred by a Utah court decision, I contrasted that state's LLC Act, which contains express authorization for judicial expulsion of an LLC member whether or not also authorized in the operating agreement, with New York's LLC Law which has no similar language. [read post]
8 Jun 2009, 5:17 pm
It is unfair to a defendant arrested on multiple charges, as defendants are essentially taxed multiple times in the form of "court costs" simply because the Clerk of the Court decided to open multiple cases; rather than one case. [read post]
12 May 2022, 9:01 pm
To be sure, the state probably wants to draw attention to the gas tax deferment to [read post]
9 Dec 2022, 9:30 am
Next Term, the Court seems poised to strike down state court voting right protection and affirmative action in higher education, as well as LGBTQ protections provided through state and local laws. [read post]
1 Aug 2015, 6:50 pm
LC Corp. acknowledges that it was dissolved in September 1978 pursuant to Tax Law § 203-a by a proclamation of the Secretary of State for nonpayment of franchise taxes. [read post]
9 Oct 2017, 3:29 am
The Supreme Court’s Four-Factor Test for “True Deadlock” The Supreme Court in Koshy, acknowledging that it had not previously construed the state’s corporate dissolution statute, tasked itself with fashioning a test for what the commentary accompanying the statute’s enactment called “true deadlock. [read post]
1 Aug 2013, 8:41 am
The court of appeals issued an opinion stating in part, “the legislature unambiguously limited the definition of owner under the minimum-compensation statute to fee-title holders. [read post]
