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”[8] The Louisiana expense attribution provisions outlined above are based on federal tax  provisions aimed at preventing United States taxpayers from claiming deductions for amounts incurred to generate income not included in federal taxable income by the United States.[9]  There are two Internal Revenue Code  (“Code”) provisions on which the Louisiana law is based: Section 265, which addresses the treatment of interest expense… [read post]
2 Dec 2020, 2:50 pm by Amy Howe
Louisiana that the Sixth Amendment establishes a right to a unanimous jury that applies in both federal and state courts. [read post]
24 Nov 2020, 2:55 am by Kevin Kaufman
Rhode Island, following a cigarette tax increase from $3.75 to $4.25 in the Summer of 2017, has seen a significant increase in smuggling into the state, moving it from a ranking of 18th to 8th highest inflow of cigarettes in the U.S. [read post]
20 Nov 2020, 6:53 am by Jason C. Gavejian and Maya Atrakchi
In late September, the United States District Court for the Eastern District of Louisiana issued a first of its kind  ruling regarding the Telephone Consumer Privacy Act (“TCPA”). [read post]