Taxation Law (TA)


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  • The recently amended Expanded Gaming Act [1] in Massachusetts provides additional clarity regarding certain tax rules associated with gambling income for recipients of Massachusetts source gambling income for Massachusetts residents and...

  • Even in the current low-interest environment, it seems points are still a common part of mortgage financing. Proper tax advice is essential before closing time regarding the deductibility of points paid on a mortgage loan. I've had to deal with this...

  • In New England Forestry Foundation, Inc. v. Board of Assessors of Hawley, SJC-11432 (May 15, 2014) http://www.socialaw.com/slip.htm?cid=22811&sid=120 , the Massachusetts Supreme Judicial Court (“SJC”), reversing a decision of the Massachusetts...

  • Despite the recent repeal of the Massachusetts computer software and services tax ( http://www.mass.gov/dor/businesses/help-and-resources/legal-library/tirs/tirs-by-years/2013-releases/tir-13-17.html ), the applicability of the Massachusetts sales...

  • On January 2, 2013 President Obama signed into law the American Taxpayer Relief Act of 2012 (the “Act”). The Act has brought some welcome permanency to estate planning. Under the Act, the 2012 federal estate, gift, and generation-skipping transfer...

TAXATION LAW LEADERSHIP

TL.jpg
Patricia Ann Metzer (left), chair
Thomas G. Collins (right), vice chair

Click here for 2016-17 Taxation Law Section Council member information.

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