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The President Is Not Authorized To Impose Tariffs
September 2, 2025
This case involves the extent of the President's authority under the International Emergency Economic Powers Act, ("IEEPA") to "regulate" importation in...

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Recent Reports

Expensed Costs Ineligible For A Credit
September 2, 2025
P is the sole member of G, a single member limited liability company. G and the New York Department of Environmental Conservation (DEC) entered into a Brownfields Site Cleanup...
Occasional Sale Exemption Not Available To Sale Of Dental Practices
September 2, 2025
APP owned and operated dental practices at various locations in California. Between June 1, 2018, and September 17, 2018, APP executed 25 s...
Exercise Of Federal Voting Rights Does Not Affect Domicile Determination
September 2, 2025
Two classes of residents, a domiciliary resident and an actual resident, are set forth in Virginia Code section 58.1-302. The domiciliary residence of a person means the perman...
Interest On A Tax Deficiency Could Not Be Waived
August 29, 2025
The audit had disallowed the renewable residential energy systems credit, which the Taxpayers had claimed on their 2019 Utah Individual Income Tax Return. During the appeal pro...