Categories
- Alabama
- Alaska
- Arizona
- Arkansas
- BEA
- Books
- California
- Canada
- Colorado
- Connecticut
- Cryptocurrencies
- Delaware
- District of Columbia
- Entity Formation
- Estate Tax
- Federal Budgeting
- FINCEN
- Florida
- Gambling
- Georgia
- Gift Tax
- Hawaii
- Illinois
- Indiana
- Information Returns
- International
- Iowa
- IRS
- Irvine
- Kansas
- Katrina
- Kentucky
- Las Vegas
- Legislation
- Louisiana
- Maine
- Maryland
- Massachusetts
- Michigan
- Minnesota
- Mississippi
- Missouri
- Montana
- Nevada
- New Hampshire
- New Jersey
- New Mexico
- New York
- North Carolina
- North Dakota
- Ohio
- Oklahoma
- Orange County
- Oregon
- Payroll
- Payroll Taxes
- Pennsylvania
- Pensions
- Property Taxes
- Recordkeeping
- Rhode Island
- S Corporation
- Sales Tax
- SBA
- Scams
- Self Employment Tax
- South Carolina
- South Dakota
- Supreme Court
- Tax Court
- Tax Evasion
- Tax Fraud
- Tax Gifts
- Tax Preparation
- Taxable Talk
- Tennessee
- Texas
- Uncategorized
- Utah
- Vermont
- Virginia
- Washington State
- West Virginia
- Wisconsin
- Wyoming
Contact
Archives
Tax Blogs
- Dinesen Tax Times
- Don't Mess with Taxes
- EideBailly Tax News & Views
- Federal Tax Crimes
- Kelly Phillips Erb (Taxgirl)
- MauledAgain
- Peter Reilly
- Phil Hodgen Tax Law Blog
- Procedurally Taxing
- Tax Analysts Blog
- Tax Policy Blog (Tax Foundation)
- TaxProf Blog
- TaxVox Blog
- The Tax Guru
- The Wandering Tax Pro
- Tony Nitti on Forbes
Political Blogs
Tax Agencies
- California Department of Taxes and Fee Administration
- California Employment Development Dept.
- California Franchise Tax Board
- City of Las Vegas Business Licenses
- Clark County Business Licenses
- Henderson Business Licenses
- IRS
- Nevada Department of Employment, Training and Rehabilitation
- Nevada Department of Taxation
- North Las Vegas Business Licenses
Memberships
Other Links
Meta
-
Note: All Content is Copyright © 2005 – 2024 by Clayton Financial and Tax LLC.
-
Category Archives: Supreme Court
A Wynne for the Dormant Commerce Clause
The US Supreme Court today decided Comptroller of Maryland v. Wynne. The Wynnes, Maryland residents, had out of state income duly reported on both their Maryland tax return and on other state tax returns. They wanted a full credit for … Continue reading
Posted in Maryland, Supreme Court
2 Comments
Inherited IRAs and Bankruptcy Heading to the Supreme Court
Can creditors go after an inherited IRA in bankruptcy? The Supreme Court will examine that issue next Spring when they hear arguments in Clark v. Rameker. The Supreme Court will resolve a split in the Courts of Appeal (the 7th … Continue reading
Posted in Supreme Court
Tagged Bankruptcy, IRAs
Comments Off on Inherited IRAs and Bankruptcy Heading to the Supreme Court
Tribal Casino in Michigan Might be Illegal
Back in 1999, the Match-E-Be-Nash-She-Wish Band of Pottawatomi Indians (thankfully, they are also known as the Gun Lake Tribe–a much easier mouthful to pronounce) were recognized as an Indian tribe. They asked the Secretary of Interior to acquire property to … Continue reading
Posted in Gambling, Supreme Court
Tagged Gun.Lake.Casino, Gun.Lake.Tribe
Comments Off on Tribal Casino in Michigan Might be Illegal
States Can Give Preferential Treatment to Their Own Muni Bonds
The Supreme Court ruled today in Dept. of Revenue v. Davis that states can give preferential treatment to their own municipal bonds (over those of other states). Thus, the practice of paying state income tax on out-of-state municipal bonds will … Continue reading
Posted in Supreme Court
Comments Off on States Can Give Preferential Treatment to Their Own Muni Bonds
Tax Professors: Kentucky Will Win
As I noted, yesterday the Supreme Court heard oral arguments in Kentucky Department of Revenue v. Davis. Today, the TaxProf Blog has the views of Professors Gregory Germain of Syracuse University and Bradley Joondeph of the University of Santa Clara. … Continue reading
Posted in Supreme Court
Comments Off on Tax Professors: Kentucky Will Win
Supreme Court Hears Arguments in Davis Case
The Supreme Court heard arguments in Kentucky Department of Revenue v. Davis today. The Scotusblog has a good discussion of the arguments that were made today. The case, as I’ve mentioned before, is on whether or not states can favor … Continue reading
Posted in Supreme Court
Comments Off on Supreme Court Hears Arguments in Davis Case
Municipal Bond Interest, California, and the Supreme Court
As I mentioned previously, the Supreme Court will hear Department of Revenue v. Davis this Fall. If the Supreme Court rules for the Kentucky Department of Revenue (overturning the Kentucky Court of Appeals), then nothing will change, and states will … Continue reading
Posted in California, Supreme Court
Comments Off on Municipal Bond Interest, California, and the Supreme Court
Muni Bonds After “United Haulers”
As I mentioned in May, the Supreme Court will be looking at the taxing of municipal bonds later this year (Department of Revenue v. Davis). There’s an interesting article that I found that analyzes what the Supreme Court will likely … Continue reading
Posted in Supreme Court
Comments Off on Muni Bonds After “United Haulers”
A Big Case for the Supreme Court Later this Year
The Supreme Court doesn’t decide many tax cases. They’re usually not that interesting, and it’s rare to see a split among the different circuits in a tax issue. However, a very important tax case will be decided in the next … Continue reading
Posted in Supreme Court
Comments Off on A Big Case for the Supreme Court Later this Year
Tax Court Releases Clarifying Statements in Kanter Case
According to Tax Analysts, the Tax Court has released clarifying statements in the Kanter and Ballard cases. However, the statements are not available on the Tax Court’s website. Tax Analysts is reporting that Chief Judge Joel Gerber released statements outlining … Continue reading
Posted in Supreme Court
Comments Off on Tax Court Releases Clarifying Statements in Kanter Case