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Transfer of property between firm & partners –Taxation aspects Introduction: S. 45(3) and S. 45(4) were brought in to the statute book to deem pooling of assets by partners in to the firm and distribution of assets by the firm to partners on dissolution...

A couple years ago we returned from the Snaffle Bit Futurity in Reno, Nevada.  In conjunction with the annual horse show there was also a Two-Year-Old Select Sale.  This sale was for young prospects that had been started...

Theo Spencer, Senior Advocate, Climate Center, New York Senator Ed Markey asked a lot of good questions yesterday, and the Department of Interior should answer them as requested by the end of the month. Please find the questions farther down in this...

At long last, the NBA is back, with the Golden State Warriors set to begin their journey back to the mountaintop. Their mission will be two-fold: 1) Win another Larry O’Brien trophy 2) Burn everything. They’re Unicron and the rest of the league is in...

Reconstructing gross profits Mr. Kremer provides an overview of the techniques utilized in a shareholder oppression action where he was engaged to calculate the fair market value of the company. The challenge in this forensic and valuation engagement...