LexisNexis® Legal Newsroom
Peter Miller
Is Health Care Reform a Runaway Train? Slow It Down!

It is axiomatic that health care reform is a compelling priority. But is there real substance behind the rush for lawmakers to vote before they adjourn in August? Or is this timetable conceived to keep the reform movement from losing steam under close...

Martin A. Sullivan
Confidence Game

Just months after pouring billions into state coffers as part of the stimulus bill, Congress now is looking at proposals to add to the states' financial burden. It is not because the states' fiscal health is improving. It's because Congress...

David Brunori
Sales Tax Holiday Gimmicks Are Victims of the Recession

The demise of the sales tax holiday may be the one good thing that comes out of this recession. You see, sales tax holidays are political gimmicks designed to make people think they are getting a break when they are not. Politicians who hawk them should...

LexisNexis Tax Center
Sogg v. Zurz, 905 N.E.2d 187 (Ohio 2009)

The provision in Ohio R.C. 169.08(D) which prohibited the payment of interest to claimants of unclaimed funds held by the State was unconstitutional under Ohio Const. Art. I, § 19 , as unclaimed funds belonged to the owner; interest was recoverable...

Tax Analysts Editorial Staff
Unclaimed Property - Do You Own Your Income?

A common issue that generates controversy is whether interest earned on unclaimed property belongs to the owner or the state. State courts have reached inconsistent and irreconcilable conclusions as to whether those earnings must be paid to an owner once...

Tax Analysts Editorial Staff
LIFO and IFRS: How Closely Linked?

Repeal of the last-in, first-out method of accounting is the piñata of revenue raisers, holding out the prospect of billions in increased revenues. Curiously..., there is a fleeting, "fish or cut bait" quality to repeal. ... [IRC...