Between the Lines Blog

Are Hospital Clinics Tax Exempt in Arkansas? Court of Appeals Weighs in on the Bounds of the Public-Charity Tax Exemption
Category: Appellate Law, Health Care, Litigation, Tax
It is widely recognized that the public-charity tax exemption in the Arkansas Constitution covers charitable hospitals, provided they meet certain criteria established by Arkansas Supreme Court case law. But what about a free standing clinic owned and operated by a charitable hospital? And does…
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Property Tax Valuation: Wisconsin Appellate Court Addresses Impact of Environmental Contamination
Category: Arkansas Environmental, Energy, and Water Law, Tax
A Wisconsin Court of Appeals (“Court”) addressed in an August 27th opinion an issue involving the impact of environmental contamination on the tax valuation of a parcel of real property. See State of Wisconsin ex rel Ronald L. Collison, Appeal No. 2018AP669. A Milwaukee real property owner argued…
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Reorganization of the Family Farm: Recent Tax and Debt Limit Updates to Chapter 12
Category: Agriculture , Tax
The past few years haven’t been so kind to farmers. It appears that this year will continue the recent trend of subpar net farm income and increasing debt levels due to several years of various detrimental factors, including low commodity prices, poor weather conditions and the ongoing trade war…
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Series LLCs and the Arkansas Uniform Protected Series Act
Category: Tax
Arkansas’ most recent legislative session saw the adoption of a number of laws, none more complicated than Act 665, an Act to adopt the Uniform Protected Series Act. Arkansas’ Uniform Protected Series Act (the “UPSA”) is set out at Ark. Code Ann §4-41-101 et. seq. The series LLC is in part designed…
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The Taxpayer First Act Changes IRS Powers in Ways Important to Your Civil and Criminal Tax Clients
Category: Tax
On July 1, 2019, President Trump signed the Taxpayer First Act (“Act”), which includes a host of important expanded taxpayer protections ranging from adjustments to criminal tax seizures, to John Doe summonses, to the creation of an Independent Office of Appeals, to smaller changes to innocent…
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