9 results for 'casenum:"34"'.
[Consolidated.] J. Cannataro finds that the tax appeals tribunal properly denied corporate tax deductions to Walt Disney and IBM based on their foreign affiliates' royalty payments on licensed intellectual property. For a decade, New York allowed companies that paid franchise taxes to deduct income received as royalty payments if the affiliates already paid a state tax on the same income, as long as companies included the royalty payments when calculating their own taxable income. However, the affiliates operate overseas and thus are not subject to that provision, and royalty deductions do not apply. Affirmed.
Court: New York Court Of Appeals, Judge: Cannataro, Filed On: April 23, 2024, Case #: 34, Categories: Corporations, Commerce, Tax
Per curiam, the appellate division finds that attorney Rosemarie Andrea Anderson may be reinstated in New York after being suspended for one year corresponding to disbarment in her home state of New Jersey for misappropriating client money because Anderson complied with the order of suspension and demonstrated the requisite character to practice law.
Court: New York Appellate Divisions, Judge: Per curiam, Filed On: March 7, 2024, Case #: PM-34-24, Categories: Attorney Discipline
J. Pierre-Louis finds that the appellate division properly remanded the issue of whether a bullet extracted from defendant's body during a surgical procedure was admissible in his attempted murder trial because the state had applied for a search warrant, and the bullet constituted physical evidence related to criminal offenses. Affirmed.
Court: New Jersey Supreme Court, Judge: Pierre-Louis , Filed On: March 5, 2024, Case #: A-34-22, Categories: Murder, Search
[Corrected.] J. Buch finds for the commissioner of internal revenue in this tax liability dispute because the taxpayer failed to report a settlement from her former employer in gross income.
Court: U.S. Tax Court, Judge: Buch, Filed On: December 19, 2023, Case #: 2023-34, Categories: Employment, Tax
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J. Buch finds for the commissioner of internal revenue in this tax liability dispute because the lump settlement payment paid by the former employer should have been included in the employee's reported income.
Court: U.S. Tax Court, Judge: Buch, Filed On: December 12, 2023, Case #: 2023-34, Categories: Tax
J. Pierre-Louis finds that the appellate division properly suppressed statements in which defendant, a student at Rutgers University, admitted to police that he threatened to kill his girlfriend's parents after he was charged with attempted murder because he had been surrounded by uniformed police in a courtyard at the university, and, at the station, officers did not warn defendant his statements could be used against him. Affirmed.
Court: New Jersey Supreme Court, Judge: Pierre-Louis , Filed On: May 9, 2023, Case #: A-34-21, Categories: Miranda, Murder