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Williams Mullen Document Search Results (130)

 

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HTMLU.S. Tax Court Ruling in State Conservation Tax Credit Case Requires Income Recognition
J. Patrick Becker, Allison T. Domson, J. Conrad Garcia, Craig L. Rascoe; Williams Mullen;
Legal Alert/Article
April 23, 2014, previously published on April 21, 2014
In its recently issued opinion in the case of Route 231, LLC v. Commissioner, T.C. Memo 2014-30 (2/24/14), the United States Tax Court (the “Court”) held that a transfer of state tax credits to a 1% member who had contributed $3.8 million to the company was a disguised sale requiring...

 

HTMLClarification or More Regulation? Agencies Issue Proposed Waters of the United States Rulemaking
Lynne C. Rhode; Williams Mullen;
Legal Alert/Article
April 10, 2014, previously published on April 8, 2014
The United States Environmental Protection Agency (“EPA”) and United States Army Corps of Engineers (the “Corps”) on March 25, 2014 jointly issued a proposed rulemaking (Docket No. EPA-HQ-OW- 2011-0880) intended to clarify and define “Waters of the United States”...

 

HTMLSupreme Court Agrees to Take Case Assessing Scope of Review for Claim Construction
Joshua B. Brady, Richard T. Matthews; Williams Mullen;
Legal Alert/Article
April 10, 2014, previously published on April 4, 2014
The Supreme Court on Monday, March 31, 2014, granted certiorari in Teva Pharmaceuticals USA, Inc. v. Sandoz, Inc., Case 13-854 (Mar. 31, 2014), a case that has the potential to overturn years of precedent leading back to the 1998 en banc decision in Cybor Corp. v. FAS Techs., Inc., 138 F.3d 1448...

 

HTMLSupreme Court Clarifies Standing for False Advertising Claims under the Lanham Act
Martin W. Hayes, Robert C. Van Arnam; Williams Mullen;
Legal Alert/Article
April 3, 2014, previously published on March 28, 2014
In a unanimous decision, the Supreme Court on Tuesday, in the case of Lexmark Int'l, Inc. v. Static Control Components, Inc., --- S.Ct. ---, Case 12-873 (Mar. 25, 2014), settled an open issue regarding the relevant test for standing to sue for false advertising under the Lanham Act. The Court ruled...

 

HTMLAddressing Public Corruption is Fundamental to Trade Facilitation
Evelyn M. Suarez; Williams Mullen;
Legal Alert/Article
March 24, 2014, previously published on March 12, 2014
With the finalization of a Trade Facilitation Agreement (“TFA”) at the conclusion of the 9th Ministerial Conference in Bali, Indonesia, on December 7, 2013 (see: https://mc9.wto.org/system/files/documents/w8-0.pdf), the World Trade Organization (“WTO”) proved that it is not...

 

HTMLSpecial Due Diligence Concerns When Buying Unmanned Aerial Systems
Joshua B. Brady, Robert E. Korroch, Thomas B. McVey; Williams Mullen;
Legal Alert/Article
March 13, 2014, previously published on March 12, 2014
The regulatory lid is about to come off domestic commercial use of Unmanned Aerial Systems (“UASs”)1. When that happens, like a vacuum, the U. S. commercial market will seek to deploy every viable system. In the rush to acquire systems that will open the door to market access, acquirers...

 

HTMLUnderstanding Real Estate Tax Assessment Procedures
Scott C. Miller, Shane L. Smith; Williams Mullen;
Legal Alert/Article
March 13, 2014, previously published on March 12, 2014
If the locality where your company’s real property is situated went through a revaluation of real property for tax purposes effective as of January 1, 2014, your company should soon be receiving a notice of assessment. You may open the envelope with a sigh, read the contents, and wonder how...

 

HTMLObama Administration Announces Gift Tax Annual Exclusion Proposal
Farhad Aghdami; Williams Mullen;
Legal Alert/Article
March 12, 2014, previously published on March 5, 2014
On Tuesday, March 4, 2014, the Obama administration released its FY15 Budget. At the same time, the Treasury Department issued its accompanying “Green Book” that describes various changes in tax law and the resulting revenue impact. The Green Book often represents a mix of the White...

 

HTMLTax Court Rules on Built-In Gains Discount and Appraiser Qualification
Daniel "Dan" Durst; Williams Mullen;
Legal Alert/Article
March 5, 2014, previously published on March 3, 2014
On February 11, 2014, the United States Tax Court issued a memorandum opinion (i) determining the proper method for valuing a holding company (i.e., an S or C corporation holding marketable securities or appreciated investment assets), (ii) affirming its position with respect to the appropriate...

 

HTMLOIG Targets Integrated Hospital Systems With Recommended Changes to Medicare’s 3-Day DRG Payment Window
Brian C. Vick; Williams Mullen;
Legal Alert/Article
February 26, 2014, previously published on February 24, 2014
On February 19, 2014, the Office of the Inspector General of the United States Department of Health and Human Services (“OIG”) released a report recommending two changes in the Medicare Diagnosis Related Group (“DRG”) payments that would significantly expand the scope of...

 


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