Court won't get involved Massachusetts tax fight
Lawyer News
The Supreme Court won't stop Massachusetts from taxing out-of-state corporations that work in that state but don't have in-state buildings or employees.
The court refused on Monday to hear an appeal from Capital One Bank and Geoffrey, Inc., a subsidiary of Toys R Us that licenses the company's giraffe logo and other trademarks.
Massachusetts tax officials say both companies make money in-state, and therefore should pay state taxes. The companies say that the Commerce Clause of the Constitution prohibits state officials from taxing out-of-state companies that do not have a physical presence in that state.
States normally are not allowed to tax out-of-state corporations who do not have a physical presence in those states. Massachusetts's top court ruled, however, that it could tax out-of-state corporations if they have a "substantial nexus" in a state.
CapitalOne banks are based out of Virginia, but offers credit cards that are used by people in Massachusetts and uses collection agencies in that state to go after delinquent accounts. Geoffrey, Inc., licenses the use of Toys R Us trademarks for its stores in Massachusetts.
The cases are Geoffrey, Inc., v. Commissioner of Revenue, 08-1207 and CapitalOne Bank v. Commissioner of Revenue, 08-1169.
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Grounds for Divorce in Ohio - Sylkatis Law, LLC
A divorce in Ohio is filed when there is typically “fault” by one of the parties and party not at “fault” seeks to end the marriage. A court in Ohio may grant a divorce for the following reasons:
• Willful absence of the adverse party for one year
• Adultery
• Extreme cruelty
• Fraudulent contract
• Any gross neglect of duty
• Habitual drunkenness
• Imprisonment in a correctional institution at the time of filing the complaint
• Procurement of a divorce outside this state by the other party
Additionally, there are two “no-fault” basis for which a court may grant a divorce:
• When the parties have, without interruption for one year, lived separate and apart without cohabitation
• Incompatibility, unless denied by either party
However, whether or not the the court grants the divorce for “fault” or not, in Ohio the party not at “fault” will not get a bigger slice of the marital property.