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Locke Lord QuickStudy: Texas Third Court of Appeals Overturns TCEQ Action and Confirms that...
On July 11, 2017, the Third Court of Appeals at Austin (Texas) issued a decision in Freestone Power Generation, LLC et al. v. Texas Commission on Environmental Quality, Cause Nos. 03-16-00693-CV et al. (“Freestone Power”), holding that Section 11.31 of the Texas Tax Code entitled owners of heat recovery steam generators (“HRSGs”) to at least a partial exemption from Texas property tax. The case overturned the…
Locke Lord QuickStudy:Court Addresses Formation of Accidental Partnerships in Long
The Dallas Court of Appeals today issued its opinion in Enterprise Products Partners, L.P. v. Energy Transfer Partners, L.P. , in which the court reversed a judgment of more than $500,000,000 rendered after a jury returned a verdict in ETP’s favor. The court’s opinion addressed difficult questions regarding formation of general partnerships in Texas and the application of the Texas Business Organizations Code’s five-factor test to…
Locke Lord QuickStudy: City of Houston’s Provision of Benefits to Same
A 2013 change in the City of Houston’s employee benefits policy to extend benefits to the same-sex spouses of City employees, intended to align the City’s policy with what its legal counsel determined was a federal nondiscrimination requirement as a result of the U.S. Supreme Court’s decision in U.S. v. Windsor, remains intact pending further judicial review. On June 30, 2017, the Texas Supreme Court delivered…
Locke Lord QuickStudy: UPDATE: Massachusetts Department of Revenue Revokes Directive Requiring...
Our previous QuickStudy published on April 14, 2017, detailed Directive 17-1, issued by the Massachusetts Department of Revenue (“DOR”), which would have required all out-of-state internet vendors that in the prior taxable year had greater than $500,000 in Massachusetts sales and had 100 or more sales transactions with delivery in Massachusetts to collect and remit sales and use tax on their Massachusetts sales beginning on July 1, 2017.
Recent key case highlights risk that TUPE could apply
A key issue from an employment perspective in the UK on a corporate acquisition is whether the acquisition is structured through a share purchase; so that it is the shares of a company which are bought, or an asset purchase; involving the purchase of the assets of a business.