On October 15, 2015, Chairman A.G. Burnett of the Nevada State Gaming Control Board published an Industry Notice declaring daily fantasy sports ("DFS") to be gambling under Nevada law.

The Seminar Group's 11th annual Northwest Gaming Law Summit, which has a heavy focus on tribal gaming, is set for December 12–13 in Seattle, Washington.

The Supreme Court agreed this week to review the Sixth Circuit's decision in Michigan v. Bay Mills Indian Community.

A couple of weeks ago, we reported that changes might be made to Ontario Regulation 347/00 under the "Ontario Lottery and Gaming Corporation Act, 1999" that would affect the need for public approval of the proposed Toronto casino.

The Ohio General Assembly recently enacted Senate Bill 57 to account for the impacts of COVID-19 on real property valuations for the tax year 2020 (payable in 2021).

Kathy Zelenock's article, "Charging Forward! EV Charging Stations on Commercial Properties Create Real Estate Questions," was recently published...

Many wealthy individuals are asking that question out of fear that the historically high estate/gift tax exemption of $11,580,000 ($23,160,000 for a married couple),...

The CARES Act made a number of well publicized revisions to the tax code, including as to the payment of employee wages and the deduction of interest and net operating losses.

The Taxpayer Certainty and Disaster Tax Relief Act of 2019 (the "Relief Act") has retroactively repealed a provision known as the "parking lot tax."

Although the 2017 Tax Cuts and Jobs Act (TCJA) suspended the 2% of AGI miscellaneous deductions for individuals beginning in 2018, certain taxpayers may still claim deductions.

On March 28, 2019, U.S. Senate Finance Committee Chairman Chuck Grassley (R-IA) and Senator Ron Wyden (D-OR) introduced new tax legislation referred to as the Taxpayer First Act of 2019.

As the economy hums along and grows, taxpayers may overlook property taxes. Applying mass appraisal techniques, assessors cushion their tax bases by increasing assessment on commercial property.

When taxpayers pay fees contingent on the successful closing of certain "covered transactions," including, for example, taxable acquisitions of assets that constitute a trade or business, ...

The Tax Cuts and Jobs Act ("TCJA") is a treasure trove of tax law changes which may (at least temporarily) reduce the tax liability of businesses. One area of tax benefit for businesses is the TCJA expansion of the expenses which may be immediately expensed.

The passage of the Tax Cuts and Jobs Act of 2017 ("TC&JA") has increased the planning importance of so-called "unreimbursed partner expenses" for members of partnerships and LLCs treated as partnership.

The IRS is actively working with the State Department to deny passport applications and revoke existing passports of taxpayers with delinquent tax debts of $52,000 or more.

Generation-Skipping Transfer (GST) trusts have long been a popular estate tax planning tool used to defer transfer tax to a future generation. While the estate tax exemption is at a historical high,

With the 9th Circuit Court of Appeal's recent decision in Amazon.com Inc. et al v Commissioner of Internal Revenue, upholding a U.S. Tax Court ruling rejecting a broader definition of intangible assets.

Sara Jodka's article, "Stepping into the AI void in employment: Why state AI rules now matter more than federal policy," was published by Reuters.

The IRS recently announced minimum interest rates that need to be charged to avoid gift, estate, and generation-skipping taxation ("transfer taxes") on intrafamily obligations.