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Tax

Caveat Interests In Foreign Accounts

Editor: Please describe your practice at Sills Cummis & Gross. What is your background with the Justice Department? Horn: I was an Assistant United States Attorney in the District of New Jersey Attorney’s office for seven years in the mid-1970s. An Assistant U.S. Attorney...

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Technology

Cloud Computing Transactions Are The New “Wild West” Sales Tax Frontier As Jurisdictions Push Aggressively To Increase Online Revenue

To support a marketing initiative, you buy a list of prospective customers from a vendor in California. The list consists of raw data – names, addresses, e-mail addresses and phone numbers. The names are qualified but the vendor has not otherwise added value – there is no analysis...

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Appellate Law

Estate And Gift Tax Considerations Post-Windsor

Editor: Please tell us about your background. Fiore: I am an attorney by training, having received my LLM in estate planning from the University of Miami. I focus in the trust and estate area, and my involvement in planning for same-sex couples began with wealth transfers between same-sex...

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