The Eleventh Circuit elected not to address this question in the first instance after the Supreme Court remand. Instead, it sent … Read More]]>
As we previously reported here, the Second Circuit and the Court of Federal Claims reached different results in considering the application of the all-events test to annual policyholder dividends paid by mutual … Read More]]>
Supreme Court briefing is now complete in Comptroller of the Treasury of Maryland v. Wynne, No. 13-485. The issue presented is whether the U.S. Constitution requires a state to allow residents to take a credit against their state income tax liability for income taxes paid to other states on income earned in those states.
Maryland’s state income tax system taxes its residents at both the state level and the county level. Like other … Read More]]>
Oral argument in the MassMutual case in the Federal Circuit is scheduled for Tuesday morning, October 14.
Oral argument in Barnes in the Second Circuit is scheduled for Wednesday … Read More]]>
The dichotomy between a broad … Read More]]>