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Legal Articles: Loeb & Loeb LLP

 







Document(s) published by this organization: 166


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HTMLGuzman v. Hacienda Records and Recording Studio, INC.
Loeb Loeb LLP;
Legal Alert/Article
August 27, 2015, previously published on August 27, 2015
Defendant Hacienda Records and Recording Studio, Inc. prevailed on a copyright infringement claim brought by plaintiff Jose O. Guzman following a bench trial in the U.S. District Court for the Southern District of Texas. Hacienda moved for attorneys’ fees, which the district court denied,...

 

HTMLFTC Safe Harbor Actions
Ieuan Jolly; Loeb & Loeb LLP;
Legal Alert/Article
August 25, 2015, previously published on August 2015
While the U.S.-EU “Safe Harbor” Framework for transferring data into the United States is hardly new — it was approved 15 years ago — the Federal Trade Commission has recently focused its enforcement efforts on companies that inaccurately represent their certification under...

 

HTMLShame On You Productions, Inc. v.. Banks
Loeb Loeb LLP;
Legal Alert/Article
August 24, 2015, previously published on August 20, 2015
Plaintiff Shame on You Productions, Inc., was assigned a screenplay titled “Darci’s Walk of Shame” by its author, Dan Rosen. Shame on You sued defendants, including actress Elizabeth Banks, for copyright infringement and breach of implied-in-fact contract in a California district...

 

HTMLSurviving Spouse Permitted to Roll Over 401(k) Distribution to Marital Trust
Thomas N. Lawson; Loeb & Loeb LLP;
Legal Alert/Article
August 17, 2015, previously published on August 2015
The IRS has issued a private letter ruling approving a surviving spouse’s rollover of her husband’s 401(k) plan account to a spousal IRA. The couple had established a dual settlor living trust of the kind often used for estate planning. At the death of the first spouse, the trust would...

 

HTMLFiling Dates Changed for Certain Income Tax Returns
Thomas N. Lawson; Loeb & Loeb LLP;
Legal Alert/Article
August 17, 2015, previously published on August 2015
The Surface Transportation and Veterans Health Care Choice Improvement Act also changed the filing date for certain income tax returns. Calendar-year partnerships will be required to file their tax returns (or request an extension) by March 15, and fiscal-year partnerships will be required to file...

 

HTMLSix-Year Statute of Limitations Now Applies to Overstatement of Tax Basis
Thomas N. Lawson; Loeb & Loeb LLP;
Legal Alert/Article
August 17, 2015, previously published on August 2015
The Surface Transportation and Veterans Health Care Choice Improvement Act also amends a provision of the Code to change the result in a U.S. Supreme Court case that we previously covered in this newsletter. United States v. Home Concrete (April 25, 2012) dealt with the extended statute of...

 

HTMLTaxpayer Denied Deduction for Spousal Support Payments
Thomas N. Lawson; Loeb & Loeb LLP;
Legal Alert/Article
August 14, 2015, previously published on August 2015
The requirements of IRC Section 215 for the deduction of payments for alimony or spousal support seem straightforward and not very complicated. Based on the number of cases reaching the Tax Court where the taxpayer loses the deduction, however, the requirements are clearly too complex for many. In...

 

HTMLExtended Due Dates
Thomas N. Lawson; Loeb & Loeb LLP;
Legal Alert/Article
August 14, 2015, previously published on August 2015
The Surface Transportation and Veterans Health Care Choice Improvement Act generally provides both S and C corporations an automatic six-month extension to file their returns effective for taxable years beginning after Dec. 31, 2015. Calendar-year C corporations will be allowed only an automatic...

 

HTMLCalifornia State Board of Equalization Finds for Taxpayer in Section 1031 Exchange Case
Thomas N. Lawson; Loeb & Loeb LLP;
Legal Alert/Article
August 14, 2015, previously published on August 2015
For several years, the California Franchise Tax Board has had a project to identify and challenge certain exchanges of real property for which taxpayers have sought treatment under IRC Section 1031 as tax-free exchanges. The particular types of exchanges in the sights of the FTB are referred to as...

 

HTMLConsistency in Basis Reporting
Thomas N. Lawson; Loeb & Loeb LLP;
Legal Alert/Article
August 14, 2015, previously published on August 2015
A decedent’s beneficiaries receive a new income tax basis for the assets that were included in the decedent’s estate (with some limited exceptions). The new basis is the fair market value of the assets on the date of the decedent’s death or, if a certain election is permitted, on...

 


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