SCOTUS

The court unanimously agreed that a non-contingent beneficiary's residence was not enough of a reason for a state to tax a trust.

The 26-year history of the case began as an audit procedure and evolved into a constitutional issue.

An ideologically divided U.S. Supreme Court gave businesses more power to channel disputes into individual arbitration proceedings, siding with a lighting retailer trying to prevent its employees from pressing group claims stemming from a phishing attack.

The justices questioned a state’s ability to tax income from a trust based on the beneficiaries residing there before taking any distributions.

Argued a century ago, Eisner v. Macomber helped establish the treatment of dividends.

The next steps in the ongoing responses to the Supreme Court’s South Dakota v. Wayfair decision.

In a case involving treaty rights versus state taxation, the justices narrowly decided in favor of tribal members.

In a 7-2 decision, the justices held that a railroad’s payment to an employee for working time lost due to an on-the-job injury is taxable compensation.

The justices sided with a man trying to keep his Land Rover after he pleaded guilty to selling drugs.

The North Carolina appeal could have nationwide repercussions.

The Wayfair decision gave states the ability to start demanding billions of dollars in sales taxes from internet retailers that hadn’t been collecting them.

The ramifications of the Supreme Court sales tax decision go on and on.

The decision has implications for small to midsized businesses that must adapt to remain compliant.

The U.S. Supreme Court’s decision will have far-reaching implications for domestic companies, unless states and policy makers act to reduce the compliance burden.

Parsing the ramifications of the Supreme Court decision

Uncertainty remains rife around state sales and use tax nexus.

Businesses are struggling to wrap their heads around the implications of the decision.

In 2011, Judge Brett Kavanaugh was selected at random to rule on whether President Barack Obama’s signature legislative achievement, the Affordable Care Act, was constitutional.

The site includes special reports, insights and a client letter related to the Supreme Court’s landmark ruling.

The Supreme Court’s 5-4 decision allows states to require out-of-state retailers to collect sales tax from customers, even if they don’t have a physical store or warehouse in the state.