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- Real Estate Articles
- New Jersey Landlord Unable to Collect Rent After Retaking Physical, Legal Possession of Leased Property
- Rent Default Stymies Personal Guaranty Expiration, Put New Jersey Tenant’s President on Hook for $324K in Damages
- Ruling in Previous Summary Dispossess Action Blocks New Jersey Hair Salon from Advancing Lease Nullification Argument Against Landlord
- Reality TV Star’s Tanning Business in Monmouth County Evicted for Non-Payment of Rent
- Early Termination of New Jersey Commercial Leases and Rent Acceleration Clauses
- What to Expect When You Appear in Landlord/Tenant Court
- ‘Including But Not Limited To’ Language Key to Deciding Validity of Commercial Property Appraisal
- When the Landlord/Tenant Court Isn’t the Correct Place to Hear a Commercial Landlord-Tenant Dispute
- Commercial Real Estate Group Convenes Forum on One-Year Anniversary of Economic Opportunity Law
- Landlord Wins on Security Deposit, Loses Rent and Damages Claims in Appellate Division
- Newark Auctioning Off Commercial Properties to Address Budget Crisis
- Indemnity Clause in Lease Puts Commercial Tenant on Hook for Accident on Stairs Outside Tenant’s Premises
- Lease Contract’s Terms Let Building Owners Escape Liability for Injury Suffered by Tenant’s Employee
- Occupancy Alone Does Not a Commercial Tenant Make, New Jersey Appellate Division Rules
- Dealing With Your Tenant’s Property Abandoned Within Your Rental Space
- How an Integration Clause in Your Commercial Can Work For, And Against, You
- Pro Soccer Team’s $2.8M Tax Debt Instructive for Commercial Tenants Seeking Tax Exemptions
- Negotiating Personal Guarantees in Commercial Leases
- Tenant Seeks to Void Lease Based Upon Landlord’s Reneging on Promises About Neighboring Tenants
- Understanding How to Implement a Successful Mitigation Plan in the Event of a Breaching Tenant
- Navigating the New Jersey Court System for Your Commercial Leasing Dispute
- Low Prices, Improving Economy Luring Investors to Commercial Properties in Bergen County and Surrounding Areas
- Dealing With a Tenant Who Has Breached Its Lease
- Injury Accidents and Civil Liability for Commercial Tenants
- Enforcing Subrogation Waivers in Commercial Leases
- Expert Panel Predicts Uptick for NJ’s Commercial Real Estate Market
- Negotiating Security Deposit Terms in a Commercial Lease
- NJ Landlords Use Economic Opportunity Act Incentives to Court New Tenants
- Dealing With Repairs and Maintenance on Your NJ Commercial Rental Property
- Negotiating Signage Terms for Your Next Commercial Lease
- Understanding Your Duty as a Commercial Landlord to Mitigate Damages
- Be Careful How You Handle That Rent Check From Your Tenant in Default
- Legal Counsel May Prove Invaluable as Your Contemplate Your Next Commercial Lease
- Industrial Sector in New Jersey Showing Post-Sandy Rebound
- Force Majeure Clauses and Your NJ Commercial Lease
- Survey Says Retail Vacancy Rates Rising in Central New Jersey
- South Jersey, Surrounding Areas Post Lowest Vacancy Rates in a Half-Decade
- Minimizing a Potential Disaster: What to Do When Your Tenant Files for Bankruptcy
- Observers Believe Delay in Passage of NJ Tax Incentive Bill May Put Real Estate Deals at Risk
- Ensuring That Your Holdover Clause Will Not Unnecessarily Harm Your Business
- New Jersey Senator Introduces Bill to Allow Infusion of Foreign Capital to Benefit Commercial Real Estate
- Negotiating an Acceptable Arbitration Clause in Your Commercial Lease
- What to Do With a New Jersey Tenant Who Doesn’t Leave, Even After Eviction
- Some Tips on Preparing to Purchase a Rental Real Estate Property
- Aftermath of the Recession in NJ: Retail Real Estate is a Tenant’s Market
- How to Approach New Jersey’s Landlord-Tenant Court System
- Get It In Writing: What One Superstorm Sandy-related Residential Dispute Can Teach Commercial Landlords and Tenants
- Deciding Between Purchasing Rental Real Estate or Investing in a REIT
- Using Subleases, Assignments in Commercial Rental Property
- How To Pursue Evicting a Commercial Tenant in New Jersey… Properly
- Successfully Negotiating a Commercial Lease Agreement: Common Area Charges
- Liens, Lien Waivers Comprise Important Choices for New Jersey Landlords
- Landlords Have Self-Help Options for Addressing Non-paying NJ Tenants
- The Challenges of Refinancing Your Residential Real Estate Property
- Implied Landlord Duties: Maintaining a Commercial Property to Ensure the Success of Both Parties
- Utilizing Letters of Credit to Protect Landlords in Long-term Leases
- Lease Drafting Integral to Determining Whether Landlord or Tenant Bears Liability for Customer’s Slip and Fall
- Successfully Negotiating a Commercial Lease Agreement: Restrictive Covenants
- CPA Tax Articles
- Reclassification Rule Makes S Corporation’s Income Not Passive, Despite Taxpayers’ Lack of Participation
- Making Sure You Meet the Deadline for Filing Your Amended Federal Income Tax Return
- Making the Switch from an S Corporation to an LLC
- Planning to Convert Your C Corporation to an LLC
- The Tax Implications of Converting Your New Jersey Partnership or LLC to a Corporation
- Tax Court Upholds Rejection of Engineer’s Medical, Charitable Deductions
- Taxing Cloud Computing Service Providers… and Users
- Tax Court Grounds Law Firm’s Travel Deduction for Use of Partner’s Private Planes
- Tax Court Declares Woman’s Art to Be a Business; Decision Hailed as Victory for All Artists
- Corporate Officer’s Inability to Cash Bonus Check Trips Up Entity’s Tax Deduction
- Tax Code’s Strict Rules Regarding Recreational Vehicles Stop Taxpayers’ Business Deductions
- Failed Cemetery Site Tax Shelter Leads to $187K Deficiency Assessment a Decade Later for Investors
- Taxpayer’s Failure to Keep Contemporaneous Records Leads Court to Reject Documentation as ‘Ballpark Guesstimate’
- Rental Business’ Failure to Commence Dooms Business Expense Deduction
- Mom’s Attempt to Deduct Basement Office Expense, Wages to Children Falls Flat
- Statute’s Strict Requirements Doom Sales Representative’s Vehicle Expense Deduction
- Lack of Proof that Expenses Were Customary, Helpful to Law Practice Scuttles Business Expense Deduction
- Taxpayer, IRS Battle Regarding Whether Gift Was a Valid Charitable Contribution or Impermissible Sham
- Father’s Proof of Extensive Involvement in Son’s Life Leads Tax Court to Award Child Tax Deductions to Him
- Records, Third-Party Testimony Prove Taxpayer Devoted Enough Hours to Horse Breeding Business to Deduct Losses
- Tax Court: Trusts Can Meet Material Participation Requirements, Avoid Passive Activity Rules
- Aftershocks of Tax Court’s IRS Rollover Decision Ripple Throughout Retirement Planning Community
- Taxpayer’s Multiple Retirement Account Transactions Run Afoul of Rollover Restrictions, Fail to Qualify as Non-taxable
- 401(k) Participation Wipes Out Taxpayer’s Deduction for IRA Contribution
- Real Estate Sales Venture in Its ‘Developmental’ Stage Fails to Qualify for Business Deduction
- IRS Kicks Off Tax Season With ‘EITC Awareness Day’
- MBA Student’s Attempt to Deduct Tuition Fails in the Tax Court
- Important 2013 Court Rulings Will Affect Same Sex Couples’ Upcoming Income Tax Returns
- Copious, Even Redundant, Recordkeeping Can Save You Thousands If You’re Audited
- How Not to Document Your Qualification for ‘Real Estate Professional’ Status on Your Federal Income Tax Return
- How to Navigate the Ins and Outs of 529 College Savings Accounts for Maximum Value
- Actress-Writer’s Business Deductions Hamstrung By Poor Recordkeeping
- Couple Doesn’t Follow Rules for Proving Debt Was Secured, Loses Mortgage Interest Deduction
- Possible International Expansion of NFL Would Pose Thorny Tax Issues for Players
- Taxpayer’s Securities Trading Activities Too Infrequent to Justify Business Expense Deductions
- Saxophonist Stymies IRS, Persuades Tax Court that His Music Was a Profit Business
- Tax Exclusion for Sale of Residence May Offer Substantial Value to Homeowners
- Inconsistencies, Fabrications Lead Court to Side Against Taxpayer on Alleged Church Donations
- Religious Non-profit Avoids Employment Taxes for Payments to Former Board Member
- Dealing With Employment Taxes and Your Single-Member LLC
- Determining If You Qualify for the Earned Income Tax Credit
- Doctor’s Expenses for Travel from PA Home to Westchester Co. Office Not Deductible
- New York Congressman Proposes Overhaul of Student Loan Interest Deduction
- Vagueness, ‘Inherent Improbability’ of Records Stymies Property Owner’s Attempt to Avoid Passive Activity Rules
- US Supreme Court Sides with Taxpayer in $39M Foreign Tax Credit Dispute
- Understanding Who Bears Responsibility for the Trust Fund Recovery Penalty
- Small Business People Should Beware the Trust Fund Recovery Penalty When Dealing with Payroll Taxes
- Loan Guarantees Violate Self-Dealing Rules, Strip IRAs of Tax-Deferred Status
- Lack of Written Documentation Dooms Ex-husband’s Deduction for Extra Alimony
- Internet Sales Tax Bill Builds Momentum in U.S. Senate
- Income Tax Extension Option Offers Potential Relief, Costs for Late Filers
- Maximizing the Tax Benefits of a Loss on the Sale of Stock
- How to Handle Rolling Over Your 401(k)
- Foreign Tax Credits Key to Bank of America’s Doubled Profits in 2012
- Lack of Proper Written Agreement Between Spouses Dooms Father’s Claim of Deductions
- Business Owners Would Be Wise to Remain Mindful of the Cost of Excessive Accumulated Earnings
- Passive Activity Rules May Limit Ability to Deduct Certain Losses
- Tax Preparer’s Education Tax Credit Form ‘Glitch’ Produces Delayed Refunds, Class Actions
- Pension Choices: Deciding Between a Lump Sum and an Annuity
- Deadline Nears for Collecting Refunds on 2009 Federal Income Taxes
- IRS Ferrets Out Improper Charitable Deduction in Animal Rescuer’s Return
- Involuntary Conversion Rules May Offer Help to Owners of Condemned Properties
- IRS Contemplates New Rules For Employment Tax ‘Agent’
- Cousin Denied Child Tax Credits on Relatives She Raised
- ‘Fiscal Cliff’ Legislation Expands Opening for Switching to a Roth 401(k)
- Business Owners Contemplate Alternate Corporate Structures to Lessen Tax Liabilities
- Tax Court Rejects Homeowner’s Investment Interest Strategy on Mortgage Loan Interest
- ‘Fiscal Cliff’ Legislation Brings Residential Energy Credit Back to Life
- Same-Sex Partners Can Claim Adoption Credit on Federal Taxes
- Threshold for Medical Expense Deduction Rises for Most Taxpayers in 2013
- Court Rejects Football Star’s Business Deduction, Imposes Liability of $4M
- IRS Reaction to Charitable Deduction Ruling Raises Warning to Taxpayers
- Accountant’s S Corporation ‘Dividends’ Really Taxable Wages, Court Says
- New Option for Home Office Deduction Offers Greater Simplicity, Potentially Smaller Benefit
- New Law Breathes Five More Years of Life Into Important Education Tax Credit
- ‘Fiscal Cliff’ Deal Puts Coverdell Education Savings Accounts Back in Spotlight
- Brother’s Purchase of Interest in Estate Home DQ’ed for Tax Credit
- Mother Bound by Child Tax Exemption Release Regardless of Father’s Child Support Arrears
- Appeals Court Excludes Certain Severance Packages from FICA Tax Liability
- Tax Court Decisions Highlight Importance of Strict Compliance With Charitable Contribution Substantiation Rules
- Diligent Recordkeeping Key to Surviving Tax Time for Self-Employed Taxpayers
- 2012 Marks Final Sales-Tax-Free Holiday Season for Amazon Shoppers in New Jersey
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