Tax Court Punts On Federal Successor-In-Interest Standard

Law360, New York (February 26, 2015, 4:59 PM EST) -- The U.S. Tax Court on Thursday declined the Internal Revenue Service's request to adopt a federal common law successor-in-interest standard to overrule state law in a dispute over the employment tax liability of apartment complex workers in Texas.

The IRS asked the Tax Court to adopt a federal common law in determining successor liability in employment tax cases because the uniform imposition and collection of the taxes is of federal interest, according to the opinion. The U.S. Supreme Court, however, has cautioned against the creation of federal common law except in exceptional cases when there is a significant conflict between federal...

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