A corporation brought a suit in California Superior Court for a refund of its state taxes, alleging that the corporation should not treat its overseas subsidiaries as part of its unitary business. California imposed a corporate franchise tax geared to...

Defendant, a licensed physician registered under the Controlled Substances Act (CSA), prescribed large quantities of methadone for patients without giving them adequate physical examinations or specific instructions for its use and charged fees according...

Appellee developer contracted with appellant contractor to construct seven townhouses in a planned subdivision. After the completion of the first phase, a dispute arose over the workmanship of the structures. Pursuant to the contract, the parties submitted...

Private equity investments are a particularly important subject to a tax attorney involved in entity formations, equity issuances, and M&A transactions. This practice note discusses U.S. federal income tax considerations that arise in a preferred...

Learn about the fees generally incurred in connection with a loan financing. This practice note provides practice tips on formulating the fee letter that documents these and related provisions, including market flex, securities demand, and alternative...

Respondent former employee was demoted and subjected to misbehavior by the manager after a theft at the store she worked in. The employee was forced to undergo a polygraph test and work under a manager that she had previously trained. The employee suffered...

The action was brought by appellee complainants, Paul A. Keilman and Lorraine Keilman, for an injunction and damages against appellant landowners, Carl F. Muehlman, Jr. and Janice I. Muehlman. Appellees claimed appellants, over a period of four months...

The petitioner inmate, Alan Beaman, appeals the dismissal of his postconviction petition. His petition stems from a first-degree murder conviction and sentence of 50 years. The appellate court affirmed his conviction on direct appeal. Petitioner then...

Joseph Rutherford Jr., deceased and son of the plaintiff, and his three co-workers took TWE flight 7145 from Memphis, Tennessee to Sioux City, Iowa with a change of planes at Lambert International Airport. Prior to departure, Rutherford consumed alcoholic...

Kenneth Marlow, and his co-workers made plans to meet at the Bar after work. Marlow stayed at the Bar even after his co-worker left. On the other, Officer Love acting on a report that a man, who was identified as Marlow, was causing problems in the restaurant’s...