Test
As published in the New Jersey Law Journal on August 2, 2019. Last year, the United States Supreme Court issued a landmark state taxation decision in South Dakota v. Wayfair, 585 U.S. ___ (2018), overturning the “physical presence” test under Quill Corp. v. North Dakota, 504 U.S. 298 (1992). On […]
As published in the New Jersey Law Journal on July 18, 2019. Article by Jennifer Fortunato, Esq. As family lawyers, we often represent clients with special needs children. During our representation, we hear about services our clients have for their children through their school districts. These services include three different plans, […]
As published in New Jersey CPA Magazine’s July/August 2019 issue. Let’s face it, not many New Jersey residents have an estate tax problem these days. The individual lifetime federal estate and gift tax exemption is currently $11.4 million ($22.8 million per married couple when considering portability), and the New Jersey […]
On June 20, 2019, in American Legion v. American Humanist Assn., the United States Supreme Court ruled in a 7-2 vote that a 40-foot-tall cross, which has stood along a public highway in the suburbs outside Washington, D.C., will remain standing. The cross, which local organizations erected to honor […]