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This decision was rendered in the context of a motion to strike numerous counts raised in the complaint.

The Kentucky Court of Appeals upheld an assessment of $5,086,000 for tax years 2012 and 2013 on property serving as the location for a Walgreens retail store.

The Kentucky Claims Commission recently held that tax credits awarded under Section 42 of the Internal Revenue Code ("IRC") must be excluded from the value of a low-income housing tax credit...

That determination would be upheld by the Court of Appeals.

The Sixth Circuit affirms the B.A.P. and dismisses the appeal for lack of jurisdiction. Following the principal creditor's objection, the bankruptcy court denied the trustee and debtors' motion to approve a settlement of a legal malpractice claim held by the estate.

In a recent case involving Kentucky's inheritance tax, the Supreme Court of Kentucky held a reviewing court does not owe any deference to the Kentucky Board of Tax Appeals ("KBTA") as to questions of law.

In a decision rendered by the Kentucky Supreme Court on May 14, 2015, it clarified the law governing sole proprietorships and the relationship of the sole proprietor thereto.

On Friday, February 3, President Donald Trump signed an Executive Order impacting the Department of Labor's (DOL) Conflict of Interest Rule, commonly referred to as the new Fiduciary Rule.

The bankruptcy court grants the trustee's motion to dismiss the creditors' adversary proceeding. The claims asserted by the creditors were property of the estate and thus the trustee has the exclusive right to assert the claims.

As the moving party, Miele has the burden of showing hers is the only reasonable interpretation.

In a decision rendered last Friday, the Delaware Supreme Court addressed when a director may be considered "independent,", as contrasted with "interested," consequent to a long-standing personal relationship.

Data breaches are not only becoming more prevalent among companies located in the U.S., recovering from them is also becoming more expensive.

Last Thursday, the Kentucky Supreme Court issued an opinion addressing whether a waiver, signed by a parent on behalf of a minor child, would be enforceable.

If you think your business has a low risk of incurring fines for violating the privacy requirements of the Health Insurance Portability and Accountability Act (HIPAA), think again.

The holidays are a time for joy and celebration. During the festivities, it is easy to lose sight of important aspects related to estate and business planning. However, taking time to organize your affairs can be one of nicest gifts you can give your family.

In Wal-Mart Stores East, LP v. Department of Revenue, Civ. Action No. 14-CI-870 (Franklin Cir. Court June 9, 2015), the Franklin Circuit Court considered the constitutionality of retroactive application of a 2009 amendment to KRS § 139.570.

Companies organized in Kentucky and those qualified to transact business in Kentucky are now receiving their annual report forms from the Kentucky Secretary of State.