Fraud Lawsuits in Maryland
Maryland, like most states, allows for a party to sue another party for fraud. Both individuals and entities (such as corporations or partnerships) can sue for fraud. In Maryland, Fraud is established legally when (i) a party makes a false representation to another party, (ii) the representation’s falsity was either…
Forbes Quotes Robb Longman on Republican Tax Plan
Today, the United States House of Representatives and United States Senate are voting on the Republican's Tax Plan which could, if passed, be the broadest Federal tax reform in more than 30 years. As a result of this pending tax reform, Forbes sought the advice of Longman & Van Grack…
Unjust Enrichment in Maryland: Liability Without a Contract
Most legal disputes over business transactions or exchanges between individuals and companies are disputes regarding contracts or agreements. These legal contract disputes all emanate from a specific agreement between the parties for an exchange of items/money with consideration on both sides. However, in Maryland, there also exists a unique cause…
Unfair Competition in Maryland Courts
Maryland courts enforce a civil cause of action or tort called Unfair Competition. In Maryland, Unfair Competition is a tort that a party can establish proving that a business or company damaged or jeopardized their business “by fraud, deceit, trickery or unfair methods.’” See Cavalier Mobile Homes, Inc. v. Liberty Homes,…
Innocent Spouse Relief in Maryland and Washington DC
Innocent Spouse Relief addresses the potential release tax liability of an individual spouse when they content that only their spouse is liable for the debt. When spouses file a joint tax return they are jointly and severally liable for the tax debt. Therefore, the Internal Revenue Service (IRS), Comptroller of Maryland,…
Robb Longman Elected Fellow of American College of Tax Counsel
Longman & Van Grack is pleased to announce that Robb A. Longman has been elected as a fellow of American College of Tax Counsel (ACTC). The ACTC is a non-profit professional association that recognized tax attorneys who have made a substantial contribution and commitment to the improvement of the practice…
Robb Longman Elected Assistant Secretary of ABA Tax Section
Longman & Van Grack is proud to announce that our attorney, Robb Longman, has been elected Assistant Secretary of the American Bar Association ("ABA")'s Section of Taxation this afternoon. Previously, Mr. Longman, who is the Chair of the Firm's Tax Practice, has been the Chair of the Maryland State Bar…
Preparing for New IRS Partnership Audit Rules
On June 13, 2017, the IRS re-released proposed regulations that spell out partnership audit procedures under the 2015 legislation known as the Bipartisan Budget Act ("BBA"). The BBA legislation repealed the current unified partnership audit regime, which was enacted by the 1982 Tax Equity and Fiscal Responsibility Act ("TEFRA"), and…
Agreeing to Agree: Avoiding Teaming Agreement Uncertainty in Maryland
Teaming Agreements are created to allow prime contractors and subcontractors to agree to combine resources to bid on major government contracts. A properly-drafted teaming agreement in Maryland addresses just how the prime contractor and subcontractor will combine their respective resources in pursuit of the government contract. A teaming agreement is…
US Coast Guard Rule Could Result in Potomac River Closures
On July 10, 2017, the United States Coast Guard published an Interim Rule in the Federal Register [82 FR 31719] which -- as of the publication date, July 10, 2017 -- allows the Coast Guard to close an approximately two-mile long section of the Potomac River adjacent to Riley’s Lock,…
Five Inexpensive Ways Your Attorney Can Save Your Business Money in Maryland, Virginia, and Washington, DC
Your mom always used to say that “an ounce of prevention is worth a pound of cure.” When it comes to your business, no truer words have ever been spoken. Given the many and relatively easy ways entrepreneurs can insulate themselves from liability, it is truly shocking how few businesses…
What Is Maryland Sales and Use Tax?
Maryland Sales Tax is a tax assessed by the Comptroller of Maryland and collected by businesses who provide goods and certain services. While the sales tax is actually due from the person or entity that is purchasing the taxable item or service, sales tax is collected by the seller who…
