North Dakota Court Says CFP Designation Not "Professional Occupation"
- Tax Law Update. Handler, David A.; Lothes, Alison E. // Trusts & Estates;Jul2011, Vol. 150 Issue 7, p10
This section offers news briefs on cases involving tax law. The U.S. Court of Appeals for the Ninth Circuit affirmed the Tax Court decision in Estate of Erma V. Jorgensen v. Commissioner which says that assets transferred to family limited partnership are included in decedent's estate. The Tax...
- Personality clash. Kirk, Ian; Wilkes, Paul // Lawyer;11/8/2010, Vol. 24 Issue 43, p43
The article reports on the April 1, 2010 decision of the High Court of Justice in London, England in Pillar Securitization Sarl and Others v. Spicer and Another. It states that the case concerning the application to challenge the appointment to a Guernsey-incorporated limited partnership (GsyLP)...
- A NOTE FROM THE EDITOR-IN-CHIEF. Levun, Chuck; Levun, Charles R.; Cohen, Michael J. // Journal of Passthrough Entities;Mar/Apr2015, Vol. 18 Issue 2, p5
An introduction is presented in which the editor discusses various topics within the issue including exception with the tax court's analysis, scope of limited partnership and tax implications.
- GRUPO DATAFLUX v. ATLAS GLOBAL GROUP, L. P., et al.: certiorari to the united states court of appeals for the fifth circuit
. // Supreme Court Cases: The Twenty-first Century (2000 - Present);2009, p1
The article presents information on U.S. Supreme Court case Grupo Dataflux v. Atlas Global Group, L. P., et al., case number 02-1689, argued on March 3, 2004 and decided on May 17, 2004. A state-lawsuit was filed by respondent Atlas Global Group L.P., a limited partnership created under Texas...
- Delaware Insider:. Mullen, Thomas A.; Salomone, Janine M. // Business Law Today;Aug2013, Vol. 22 Issue 8, p1
The article discusses the opinion of the Supreme Court of Delaware on publicly traded master limited partnerships (MLPs). It specifically refers to the court's decisions in several cases including Brinckerhoff v. Eribridge Energy Company, Inc., 61 A.3d 369 (Del. 2013) and Norton v. K-Sea...
- Alabama Circuit Court Rules that the State May Tax the Alabama-Source Income of Nonresident Limited Partners in Alabama Partnerships. Allan, John M.; Gunter, Mace E. // Venulex Legal Summaries;2004 Q4, p1
The article focuses on the decision of the Montgomery County Circuit Court on the case Alabama Department of Revenue versus Lanzi. The court ruled that nonresident limited partners in an Alabama partnership may have their share of the partnership's income subjected to Alabama income tax. The...
- Brokerage firm flourishes in small-bank niche. Merrill, Cristina // American Banker;1/20/1995, Vol. 160 Issue 13, p12
Features the North Dakota-based brokerage firm Investment Centers of America. Reputation as a marketer of investments through banks; Focus on the small-business clients of small banks; Amount of investment products sold in 1994; Partnerships with banks.
- PERSONAL FINANCIAL PLANNING. Keiser, Laurence; Miller, Milton; Bregman, William; Sarenski, Theodore J.; Marcus, David R. // CPA Journal;Sep2001, Vol. 71 Issue 9, p64
Discusses the courts' decisions on two family limited partnership litigation cases of the United States (U.S.) Tax Court and Texas District Court. Background on the cases; Response of the U.S. Internal Revenue Service to the court's decisions on the cases.
- Deductions. Ross, Mike // Chartered Accountants Journal;Dec1997, Vol. 76 Issue 11, p70
Reports on the Auckland, New Zealand High Court's ruling on the case `Auckland v. CIR' stating that upgrades which restore assets to their former function are deductible for tax purposes as repairs. Auckland Gas Co.'s claim for the deduction of $16.6 million for the cost of inserting...