Legal Articles: Sutherland Asbill & Brennan LLP

 







Document(s) published by this organization: 993


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HTMLSEC Focuses on Private Fund Fraud
Sutherland Asbill Brennan LLP;
Legal Alert/Article
March 2, 2015, previously published on February 27, 2015
On February 3, the U.S. District Court for the Northern District of California entered a final judgment against John A. Geringer and his firm, GLR Advisors, LLC, after Geringer pleaded guilty to conduct related to his involvement in a Ponzi scheme. SEC v. GLR Capital Management, LLC, No. 12-2663...

 

HTMLCheniere Subsidiary Sabine Pass Liquefaction to Offer $2 Billion in Senior Secured Notes due 2025
Sutherland Asbill Brennan LLP;
Legal Alert/Article
March 2, 2015, previously published on February 27, 2015
Cheniere Energy Partners, L.P. announced today that its wholly owned subsidiary, Sabine Pass Liquefaction, LLC (SPL), will offer $2 billion of Senior Secured Notes, priced at par, with an interest rate of 5.625% per annum to mature on March 1, 2025.

 

HTMLOklahoma Tax Commission Sounds Off on Whether Background Music Is Subject to Sales Tax
Open Weaver Banks, Robert P. Merten III; Sutherland Asbill Brennan LLP;
Legal Alert/Article
February 27, 2015, previously published on February 26, 2015
The Oklahoma Tax Commission determined in a letter ruling that certain sales of background music are subject to Oklahoma state sales tax. The Commission was asked to provide written guidance on whether state sales tax would apply to the provision of background music to customers paying monthly fees...

 

HTMLBear Head LNG Files for DOE LNG Export Authority
Sutherland Asbill Brennan LLP;
Legal Alert/Article
February 27, 2015, previously published on February 26, 2015
Bear Head LNG has filed an application with the U.S. Department of Energy (DOE) (1) to export 440 Bcf/year of natural gas from the United States to Canada via Maritimes & Northeast Pipeline, and (2) to export 8 million tonnes/year (approximately 397.6 Bcf) of LNG from Bear Head LNG’s...

 

HTMLSouth Carolina Court Changes the Channel on Cost of Performance Sourcing
Charles Capouet, Timothy Gustafson; Sutherland Asbill Brennan LLP;
Legal Alert/Article
February 27, 2015, previously published on February 26, 2015
The South Carolina Administrative Law Court found that South Carolina does not source sales of services with a strict cost of performance method. The taxpayer, a broadcasting corporation, provides access to digital television entertainment via satellite dishes across the United States, including...

 

HTMLWashington State Maintains the Straight and Narrow Path: DOR Finalizes Interim Policy on Getty Images Case
Madison Barnett, Evan Hamme; Sutherland Asbill Brennan LLP;
Legal Alert/Article
February 27, 2015, previously published on February 26, 2015
The Washington State Department of Revenue (DOR) issued an Excise Tax Advisory (ETA) making clear that Getty Images (Seattle), Inc. v. City of Seattle, 260 P.3d 926, 163 Wash. App. 590 (Wash. Ct. App. 2011), does not represent a major departure from established law in the context of affiliate...

 

HTMLLiquefied Natural Gas Limited Completes Patent Process for LNG Production Process
Sutherland Asbill Brennan LLP;
Legal Alert/Article
February 27, 2015, previously published on February 25, 2015
Liquefied Natural Gas Limited (LNG Ltd.), parent company of North American LNG export terminal sponsors Magnolia LNG and Bear Head LNG, announced that it has completed the application process with the U.S. Patent and Trademark Office for a patent on its OSMR® (Optimized Single Mixed...

 

HTMLDOE Authorizes Sabine Pass to Export Additional LNG Volumes to FTA Nations
Sutherland Asbill Brennan LLP;
Legal Alert/Article
February 27, 2015, previously published on February 26, 2015
The U.S. Department of Energy (DOE) has authorized Sabine Pass Liquefaction (SPL) to export an additional 203 Bcf/year over 25 years from its LNG export terminal under construction in Cameron Parish, La. to nations with a Free Trade Agreement with the United States (FTA nations).

 

HTMLA Real Loss for New York: ALJ Rejects Hypothetical Application of Net Operating Loss
Open Weaver Banks, Nicole Boutros; Sutherland Asbill Brennan LLP;
Legal Alert/Article
February 27, 2015, previously published on February 26, 2015
A New York State Division of Tax Appeals Administrative Law Judge (ALJ) held that for banking franchise tax purposes a taxpayer did not have to utilize a net operating loss (NOL) carryover in a year in which the taxpayer did not pay tax on its entire net income base. The taxpayer had a federal and...

 

HTMLWhether Internal Investigation Is Required Deemed Irrelevant To Privilege Inquiry By Indiana Federal Court
Sutherland Asbill Brennan LLP;
Legal Alert/Article
February 27, 2015, previously published on February 26, 2015
In litigation involving two railroads’ responsibilities for separate train derailments, each railroad sought discovery of information protected by the other railroad as work product. Although the document-by-document specifics are not ascertainable based on the generalized commentary from the...

 


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