RESTRICTIVE COVENANTS: Conversion of garage into accessory dwelling not violative of covenant against short-term rental of single-family residence but renting it as Airbnb violative of commercial business restriction… Wald reversed. [Read more…]
Taxes, multi-national corporation, “water’s-edge” election
TAXES: Multinational corporation filing state income taxes under “water’s-edge” election entitled to 100% income exclusion for dividends under IRC 243, not just 80%… DOR/Reynolds reversed. [Read more…]