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California Supreme Court Affirms Novel M&A Tax

Suppose Mr. Henry owns all of the outstanding shares of a Virginia corporation that owns all of the issued and outstanding shares of a Massachusetts corporation that owns, among other things, real property in Los Angeles, California.  Suppose further that Mr. Henry sells his shares in the Virginia corporation to a buyer in New York and that the transaction is…

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Electronic Mail Requires Consent And Cicero’s Guide To Electioneering

Even before the advent of the personal computer, people were talking about electronic mail.  See this March 1973 issue of Popular Science.  They weren’t discussing e-mail, but facsimile transmission.  Although people still send documents by facsimile, other forms of electronic mail have been developed and proven even more popular. More than three decades were to…

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