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Structure Classified as "Real Property"
August 23, 2016
Plaintiffs owned and operated Crescent Towing in Crescent, Oregon. Among the items of property Plaintiffs owned in 2007 and used in their business was a "large s...

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Recent Reports

Can Liberty Media Make SIRIUS XM An "Active Business"
August 22, 2016
Liberty Media Corporation, ("L") owns Braves Holdings LLC, ("AB"), the owner and operator of the Atlanta Braves baseball team. L has owned AB for more than...
Exchange of Stock in One Corporation For Stock in Another is Taxable
August 22, 2016
TP, the owner of shares in Coca Cola Company, (CCC), exchanged such shares with another individual for shares of Coca Cola International, (CCI). The value of the shar...
Delayed Transfer "Relates Back"
August 19, 2016
D corporation ("D") is the parent of a worldwide group of entities. Mr. A owns "a%" of the stock of D and directly participates in the management or operati...
AIG And Arch Will Execute A Joint "(h)(10)" Election
August 18, 2016
American International Group, Inc., ("AIG") and Arch Capital Group Ltd. ("Arch") recently announced a transaction which entails a sale by AIG, and a concurr...