Thoughtful Insight and Updates on Legal Issues that Matter to You

Perspectives

FDA Food Safety Modernization Act Adds Requirements for Grocery Stores

In addition to the key elements we have previously reported, the FDA Food Safety Modernization Act of 2010 adds new requirements for grocery stores. In Section 417 of the Federal […]

Tax Court Rules in Favor of Taxpayers in Foreign Tax Credit Cases

In PPL Corp. v. Commissioner, 135 T.C. No. 8 (Sept. 9, 2010), found here and Entergy v. Commissioner, T.C. Memo 2010-166 (Sept. 9, 2010), found here, the Tax Court addressed […]

United States Tax Court Denied Motion to Interplead the Government of the Virgin Islands Regarding Tax Credits Under the Virgin Islands Economic Development Program

In a recent opinion, Judge Jacobs of the United States Tax Court refused to allow a taxpayer to interplead the Government of the Virgin Islands as a party to Tax Court litigation under U.S. Tax Court Rule 1(b)

4th Circuit Rules in Favor of Taxpayers in Son of Boss Case in Home Concrete v. United States

The Fourth Circuit, in an opinion available here, has added itself to the list of Federal circuits in conflict by ruling that a basis overstatement does not qualify as an […]

House Ways And Means Committee Approves Repeal Of Expanded Form 1099 Provisions

The House Ways and Means Committee approved a bill that would repeal the expanded Form 1099 reporting requirements. The House bill, called the Comprehensive 1099 Taxpayer Protection and Repayment of […]

E-Cigarette Distributor Sues to Stop FDA from Preventing the Importation of Electronic Cigarettes

In an ongoing saga of litigation between electronic cigarette (“E-Cigarette”) distributors and the FDA regarding the power of the FDA to regulate and prevent the importation of E-Cigarettes, another E-Cigarette […]

New Bill Seeks to Limit the Way Manufacturers Handle Recalls

Last week, United States Senator Charles Schumer (D-NY) introduced a bill aimed at limiting the options that manufacturers may pursue in the event of a product recall.  Found here, the […]

Swiss Bankers Indicted in Virginia by Department of Justice Tax Division for aiding tax evasion

On February 23, 2011, a federal indictment was unsealed in the United States District Court for the Eastern District of Virginia alleging violations of 18 U.S.C. section 371, commonly referred […]

FinCEN Issues Guidance To Financial Institutions On Ongoing Events In Libya

On February 16, 2011, the Financial Crimes Enforcement Network (FinCEN) issued a guidance advising reminding financial institutions as to their responsibilities regarding the political turmoil which was then ongoing in Egypt as the Mubarak government fell from power.

Ocean Bank to Pay Fine for Bank Secrecy Act Violations

As a result of a two year investigation by the United States Department of Justice, Miami-based Ocean Bank is expected to agree to pay between $10 and $15 million in penalties and fines for violations of the Bank Secrecy Act (“BSA”). The violations stem from Ocean Bank’s BSA compliance weaknesses as evidenced by its failure to file suspicious activity reports and adequately monitor high-risk accounts.