• Substantial Compliance – Probably More Involved than You Think

    In its recent decision in the Estate of Wallace R. Woodbury, et. al. vs. Commissioner (T.C. Memo 2014-66) that relief sought under the Doctrine of Substantial Compliance can only be had when there is, in fact, substantial compliance by the taxpayer with the provisions of both the Internal Revenue Code and the regulations thereunder.
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  • Assisted Reproductive Technology Gives Birth to Disputes Over Parental Rights

    One California law states that a man can establish parentage if he “receives the child into his home and openly holds the child out as his natural child.” Another law states that a man who gives sperm for the purpose of inseminating an unmarried friend is “treated as if he were not the natural father” unless there is an agreement to the contrary.
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About HMB Law

Welcome to HMB's SALT & Pepper blog. As the title suggests, this blog tracks important and emerging issues, trends and developments that affect our clients not only in State and Local Tax (SALT) but also in other disciplines and industries. This blog is designed to be a helpful resource. We hope our readers will find it practical, insightful and valuable.


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