In a trio of cases this spring, the Tax Court widened the availability of equitable relief under IRC § 6015(f) for taxpayers with innocent spouse claims. In two cases, the court invalidated a Treasury ...

The Seventh Circuit Court of Appeals reversed the Tax Court and upheld IRS regulations restricting to two years the period in which taxpayers can petition under IRC § 6015(f) for equitable innocent ...

Florida courts have been veering away from the bright-line rule that the offer of judgment/proposal for settlement (PFS) statute, Fla. Stats. Section 769.79(1), does not apply in cases involving ...

Previously I had written about the 6 th Circuit s expansion of what constitutes appropriate remedies under ERISA, when it affirmed a judgment directing a disability insurer to pay not just benefits ...

A tenant often negotiates a right to renew the term of its lease. This may be especially important to a tenant whose business is dependent upon the site, such as a luncheonette in an office building ...

Individuals who participate in a benefit plan sponsored by their employer are often entitled to have medical expenses paid for by the plan if they are injured. But if the employee later sues a third ...

Montanile v Board of Trustees of the National Elevator Industry Health Benefit Plan presents a fact situation so pedestrian it is remarkable that the answer could be unclear: when someone with health ...