Tag Archives: substantial

Conservation Easements: Charitable Deduction Disallowed Under “Substantial Benefits” Test

In Wendell Falls Development, LLC v. Commissioner, T.C. Memo. 2018-45, the Tax Court denied a charitable contribution deduction for a taxpayer’s contribution of a conservation easement because the taxpayer expected to receive a substantial benefit from the donation. The taxpayer … Continue reading

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Threat or hope for Louboutin’s iconic red sole trade mark? AG Szpunar opines that a mark’s ‘reputation’ should not be confused with ‘substantial value’

The trade mark consists of “the colour red (Pantone 18 1663TP) applied to the sole of a shoe as shown (the contour of the shoe is not part of the trade mark but is intended to show the positioning of … Continue reading

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Griffin Capital Essential Asset REIT Investors May Have Substantial Losses Based On Recent Tender Offer For $6.89/Share

Investors in Griffin Capital Essential Asset REIT, Inc. (“Griffin Essential”), may have substantial losses based on a tender offer to purchase shares for $6.89 a share — or $3.11 a share less than the offering price of $10 a share.  … Continue reading

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Deposition of Unum and Paul Revere Representative Provides Valuable Insight on Unum’s Approach to Determining “Material and Substantial” and “Important” Duties

Under many disability policies, claimants must show that they cannot perform the material and substantial, or the important duties of their occupations in order to qualify for long-term disability benefits.  Although these terms are essential to the determination of a … Continue reading

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3 Substantial Mistakes When Obtaining a Reverse Mortgage

Quite a few mistakes are made when a person looks into getting a reverse mortgage. We will be able to cover three of the major ones that will have a long term effect if you don’t address them upfront. Mistake … Continue reading

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