The taxpayer’s predeceased spouse’s estate failed to timely file an estate return and did not qualify for the safe harbor in Rev. Proc. 2017-34, so its portability election was invalid, the Tax Court ...
Haryana Real Estate Regulatory Authority (“Authority”) bench comprising of Phool Singh Saini (Member) directed Emaar MGF to ...
On November 25, the New York Court of Appeals issued a pair of decisions — Art. 13 LLC and Van Dyke — that provide definitive guidance on the ...
In two long-awaited rulings yesterday, Article 13 LLC v. Ponce De Leon Fed. Bank and Van Dyke v. U.S. Bank, Nat’l Ass’n, the ...
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