Legal NewsRoom
Menu
Menu
LEGAL NEWS
HOT TOPICS
LexisNexis® Legal Newsroom
ACA and Healthcare Reform
Antitrust and Unfair Competition
Banking and Finance
Bankruptcy
California
Climate Change
Constitutional Law and Civil Rights
Consumer Protection & Privacy
Contracts and Commercial Law
Corporate
Criminal Law and Procedure
Energy
Environmental
Estate and Elder Law
Family Law
Financial Fraud Law
Florida
Fracking and Alternative Energy
Health Care
Hot Topics
Hurricane Sandy
Illinois
Immigration Law
Immigration Reform
Insurance Law
Intellectual Property
International Law
International Trade
Labor and Employment Law
Law360
Legal Business
Lexis® Hub
Litigation
Mealeys
Media and Entertainment
Mergers and Acquisitions
New Jersey
New York
Pennsylvania
Public Contracts
Public media
Public Policy
Real Estate Law
Securities
Sports Law
Tax Law
Technology
Texas
Top Emerging Trends
Torts
Virtual Currency
Workers' Compensation
NEWS & INSIGHT
Blogs and Newsletters
BIZ Blog
Blog Mosaic
Business of Law Blog
Corporate Law Advisory
Legal Content Insider
LexTalk
State Net
®
Capitol Journal
News & Trending Topics
Law360
Legal Insights & Trends
Lexis Practice Advisor Journal
Professional Communities
Business Insight Solutions – Partner Portal
Corporate InfoPro (Corporate Information Professionals)
InfoPro (Legal Information Professionals)
LexisNexis
®
for Developers
Litigators Verdict & Settlement Exchange
VISIT LEXISNEXIS LEGAL & PROFESSIONAL
Search
Search
Please enter a Keyword
This should not be used for legal research but instead can be used to find solutions that will help you do legal research.
Sign In
Browse By Tags
11th Circuit
Anti-Injunction Act
Emerging Issues
federal preemption
Health and Human Services
health care
Health Care Reform
Health Insurance
In the News
individual mandate
Insurance
lawsuit
Litigation
Medicaid
Noteworthy Cases
Obama
ObamaCare
Patient Protection and Affordable Care Act
Pennsylvania
PPACA
standing
State of Florida v. United States Department of Health and Human Services
Supreme Court
U.S. Constitution
unconstitutional
Eversheds Sutherland LLP
over 4 years ago
Tax Law
News Headlines
New Jersey Partnership Filing Fee Is Not an Unconstitutional Flat Tax
The New Jersey Tax Court rejected the taxpayer’s argument that the partnership filing fee, which requires a partnership with New Jersey source income to pay a per-partner fee of $150 (capped at $250,000), violated the Commerce Clause. The Tax Court held...
Eversheds Sutherland LLP
over 4 years ago
Tax Law
News Headlines
Tangled Up in Internal Consistency: Minnesota Legend Drug Tax Held Constitutional
The Minnesota Supreme Court held that the state’s gross receipts tax on prescription drugs did not violate the Due Process or Commerce Clauses when applied to transactions between out-of-state pharmacies and in-state customers, reversing the Minnesota...
Eversheds Sutherland LLP
over 4 years ago
Tax Law
News Headlines
House Judiciary Committee Considers Ramifications of Wayfair Decision
On Tuesday, June 24, the Judiciary Committee of the US House of Representatives held a hearing on “Examining the Wayfair decision and its Ramifications for Consumers and Small Businesses.” The hearing was scheduled at the direction of Rep...
Eversheds Sutherland LLP
over 4 years ago
Tax Law
News Headlines
US Supreme Court Overrules Physical Presence Standard, Leaves Plenty of Questions
In a 5-4 decision, the US Supreme Court today overruled its landmark decisions in Quill Corp. v. North Dakota and National Bellas Hess, Inc. v. Department of Revenue of Illinois , disposing of the “physical presence” rule that has served as the bright...
Eversheds Sutherland LLP
over 4 years ago
Tax Law
News Headlines
Oregon Imposes 911 Tax on Out-of-State Retailer with No Physical Presence
The Oregon Tax Court held that the state was not constitutionally prohibited from imposing its statewide 911 tax on an out-of-state VOIP service provider with no physical presence in the state. The court held that the 911 tax was not a sales or use tax...
Eversheds Sutherland LLP
over 4 years ago
Tax Law
News Headlines
New Mexico Finds No Obstacle to Inclusion of Foreign Dividends and Subpart F Income in Consolidated Return Base
The New Mexico Administrative Hearings Office affirmed the Taxation and Revenue Department’s assessment based on General Electric’s exclusion of foreign dividend and Subpart F income from its base income in its New Mexico consolidated return. In this...
Eversheds Sutherland LLP
over 4 years ago
Tax Law
News Headlines
Maryland’s Limited Interest on Wynne Refunds Ruled Unconstitutional
Maryland Tax Court holds that Maryland’s limitation of interest on refunds resulting from the US Supreme Court’s decision in Comptroller of the Treasury of Maryland v. Wynne violates the US Constitution. In 2014, the Maryland legislature passed a law...
Eversheds Sutherland LLP
over 4 years ago
Tax Law
News Headlines
Chicago Streaming Video Tax Does Not Violate Federal and State Law
On May 24, 2018, the Circuit Court of Cook County upheld the City of Chicago’s imposition of its amusement tax on streaming services. On June 9, 2015, the Chicago Department of Finance issued a ruling indicating that electronically delivered amusements...
Steptoe & Johnson PLLC
over 8 years ago
Fracking and Alternative Energy
Fracking and Alternative Energy Blog
Colorado Ruling Upholds Renewable Energy Standard but Leaves Questions Unanswered
A Colorado federal judge has dismissed a suit challenging the constitutionality of Colorado’s Renewable Energy Standard (“RES”). Colorado’s RES was created by the passage of Amendment 37 in 2004 and codified in 2005 as Colorado...
LexisNexis Tax Law Community Staff
over 9 years ago
Tax Law
International Taxation
Constitutional Limitations on State Taxation of Securities Transactions
by Andrew W. Singer, Esq.* I. Introduction Income from securities transactions may be subject to both federal and state income taxes, at least in the substantial majority of States that impose income taxes. The US Constitution imposes limits on...
Deanne Morton
over 10 years ago
Tax Law
Lexis Tax Staff Commentaries
California Taxpayers Whipsawed!
QSBS Exclusion, Deferral Statutes Unconstitutional In August 2012, California's Second District Court of Appeal determined that the "qualified small business stock" (QSBS) exclusion and deferral statutes were unconstitutional. See Cal...
Asbury Law Firm
over 10 years ago
Tax Law
Federal Taxation
No Economic Nexus for ConAgra Intangibles
The West Virginia Supreme Court of Appeals held that the licensing of intangible trademarks and trade names by ConAgra into West Virginia did not subject ConAgra to corporate income tax. In sustaining the opinion of the state circuit court, which overturned...
John Stahl
over 10 years ago
Workers' Compensation
Reform Legislation
Experts, Officials, Media Offer Their Two Cents on U.S. Supreme Court’s Decision on Affordable Care Act
By John Stahl, Esq. The U.S. Supreme Court announcing its decision that the Affordable Care Act, also known as ACA and Obamacare, was constitutional was a “where were you” moment in American history. Key quotes from the majority and dissent...
Cheryl Keely
over 10 years ago
Workers' Compensation
Reform Legislation
U.S. Supreme Court Upholds Health Care Act - Individual Mandate Is Constitutional, Medicaid Expansion Is Limited
WASHINGTON, D.C. - (Mealey's) In a sweeping opinion covering four issues addressed over three days of oral argument, the U.S. Supreme Court on June 28 found that the Anti-Injunction Act (AIA) does not bar challenges to the Patient Protection and Affordable...
LexisNexis Insurance Law Newsroom Staff
over 11 years ago
Insurance Law
Medical Insurance Coverage
LexisNexis® Legal News Podcast - Health Care Reform Takes a Hit - Court Rules Individual Mandate Violates Commerce Clause
A Pennsylvania federal judge finds the individual mandate in the Patient Protection and Affordable Care Act violates the Constitution, Goudy-Bachman v. United States HHS, 2011 U.S. Dist. LEXIS 102897 (M.D. Pa. Sept. 13, 2011) , and, a California federal...
>