LexisNexis® Legal Newsroom
Patricia Tyler
What the Immediate Future Looks Like for the Estate Tax

For all those expecting or maybe just hoping to see a break in the estate tax in 2010, the likelihood of a zero estate tax is lessening every day. All evidence points to an extension of the estate tax at 2009 levels. President Obama’s FY2010 budget...

Sean Craig
Needed Fundamental Reforms Off the Radar in State Tax Policy

When we are young, our parents and educators teach us that sometimes you have to take your medicine to heal a problem. For example, we tell children to study and work hard so that they can accomplish more in their education and eventual career. When we...

LexisNexis Legal Business Community Staff
LexisNexis® Tax Law Center Podcast featuring Sheldon Laskin, Counsel to the Multistate Tax Commission, on the Massachusetts Supreme Judicial Court's Capital One Bank tax nexus ruling

On this edition, Sheldon Laskin analyzes the Supreme Judicial Court of Massachusetts' recent holding in Capital One Bank & Capital One F.S.B. v. Commissioner of Revenue. Mr. Laskin outlines the court's rationale, the constitutional implications...

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LexisNexis Tax Center
LexisNexis Tax Advisor-Federal Code: IRC Sec. 67 and U.S. Supreme Court nominee Sonia Sotomayer’s opinion in William L. Rudkin Testamentary Trust v. Comm'r

U.S. Supreme Court nominee Sonia Sotomayer’s career on the federal bench includes a number of tax-related opinions, including William L. Rudkin Testamentary Trust v. Comm'r , 467 F.3d 149 (2d Cir. 2006) . Rudkin qualified the deductibility of...

LexisNexis Tax Center
LexisNexis Taxation Awards: John Whiting of PricewaterhouseCoopers Honored with Lifetime Achievement Award

John Whiting OBE of PricewaterhouseCoopers was recently awarded a lifetime achievement award at the LexisNexis Taxation Awards. Whiting, who has been with PricewaterhouseCoopers for 37 years, will retire from the firm in June and take over the tax policy...

Joseph Grant
Knight v. Commissioner Limits Investment Fee Deductibility by Trusts

In Knight v. Comm'r, 552 U.S. 181 (U.S. 2008) , t he Supreme Court settled a long-standing split of authority regarding the applicability of the 2% AGI limit to the deductibility of investment fees by trusts. Holding that the fees are commonly or...