Sports Arena

Tickets, Technology & Tax Reform

Do you have season tickets to a major sports team or know anyone who does? Have you purchased tickets to a single-game sporting event recently and noticed that those big corporate boxes don’t seem as full as they used to? When it comes corporate tax considerations related to the buying, selling, and paying for event tickets, much has changed, largely due to both technology advancements and federal tax reform. Corporations have always been frequent purchasers of...

Amicus Briefs: South Dakota v. Wayfair Not So Brief After All!

Rule 37.1 of the Rules of the Supreme Court of the United States declares that, “An amicus curiae brief that brings to the attention of the Court relevant matter not already brought to its attention by the parties may be of considerable help to the Court. An amicus curiae brief that does not serve this purpose burdens the Court, and its filing is not favored.” It is common to see amicus briefs when reading or researching case law. However, I thought it...