Collateral estoppel, or issue preclusion, the Court of Appeals found, "precludes a party from relitigating in a subsequent action or proceeding an issue clearly raised in a prior action or proceeding ...

Tax-exempt organizations facing potential IRS revocation of their status should be aware of the significant legal, financial and operational implications, as well as the options available to challenge ...

The Division of Taxation letter regarding sales tax sent only to plaintiff based on its business activities creates a justiciable issue between adverse parties, making a motion for declaratory relief ...

Amazon’s Patent Evaluation Express (APEX) program provides an expedited and low-cost tool for patent owners to stop the sale of infringing products on Amazon’s platform. But low cost does not mean low ...