On April 17, the US Supreme Court heard arguments in South Dakota v. Wayfair, a case involving the states’ authority to tax online purchases. This is the first sales tax jurisdiction case heard by the US Supreme Court in 25 years and may have a significant... Read More
In a huge win for the taxpayers in this case and many other similarly situated taxpayers, the U.S. Supreme Court handed down its opinion in United States v. Home Concrete & Supply, LLC, 2012 U.S. LEXIS 3274 (U.S. Apr. 25, 2012) . The Supreme Court... Read More
According to Supreme Court barrister Robert A. Long it may well be. Our beloved world of tax litigation had its 15 minutes of fame this morning as the first argument challenging President Obama's health care law involved the applicability of the... Read More
The Supreme Court yesterday decided Kawashima v. Holder, ___ U.S. ___, ___ S.Ct. ___, 2012 U.S. LEXIS 1084 (2012) , enhanced opinion available to lexis.com subscribers with summary, headnotes, and Shepard's. (Non-subscribers can download the unenhanced... Read More
In two cases, the Supreme Court has recognized the central role of plea bargaining in the criminal system and held the right to effective assistance of counsel extends to advising the client in plea negotiations. Missouri v. Frye, ___ U.S. ___, 2012 U... Read More