| 11/03/2008 | Throwout Appeal Moves Forward: New Jersey Supreme Court Grants Our Requests to Hear Facial Constitutionality Issue on the Merits
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| 10/17/2008 | New Jersey Governor Supports Repeal of Throwout and Regular Place of Business Requirement, Extension of Loss Carryovers to 20 Years, and a Switch to Single Sales Factor
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| 08/05/2008 | Your North Carolina Refunds Are Saved By the Bill: Refund Claims Should Not Expire on August 14, 2008
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| 07/28/2008 | Your North Carolina Refunds Could Be in Jeopardy: Refund Claims Could Disappear on August 14, 2008
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| 07/18/2008 | New York Adopts “Economic Nexus” Position for Credit Card Banks
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| 06/03/2008 | Significant Sales Tax Changes for Online Retailers Take Effect in NY
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| 05/29/2008 | Tax Court of New Jersey Issued Decision in Throwout Cases
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| 05/16/2008 | New Jersey Throwout: Legislature Mulls Throwing It Out!
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| 05/07/2008 | State & Local Tax Insights -- Spring 2008
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| 05/06/2008 | Morrison & Foerster Wins Mead
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| 05/06/2008 | Gain From Sale Held Not Apportionable Income
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| 05/06/2008 | California State Board of Equalization Adopts New Rules for Franchise Tax Board Tax Appeals
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| 05/06/2008 | Alabama’s VFJ Case: The Trial Court Got It Right!
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| 05/06/2008 | California Court of Appeal Affirms that LLC “Fee” Violated Commerce Clause
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| 05/06/2008 | The New Internet Tax Freedom Act
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| 11/02/2007 | The 409A Transition Rule Lives to Fight Another Day: IRS Extends Final Section 409A Compliance Date in Notice 2007-86
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| 09/04/2007 | Textron Wins Battle Over Internal Tax Accrual Workpapers
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| 03/22/2007 | Sales Factor Gross Receipts Cases Addressed by the California Supreme Court
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| 03/21/2007 | State and Local Tax Insights -- Winter 2007
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| 03/21/2007 | New Jersey Attempts an End Run Around P.L. 86-272 While Throwout and Lanco Are Challenged
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| 03/21/2007 | California’s LLC Tax: Current Litigation and Retroactive Legislation
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| 03/21/2007 | New California FTB Time Goals for Processing Protests
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| 11/03/2006 | California FTB Revises Time Goals for Processing Protests
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| 10/02/2006 | California FTB To Permit Section 25137 "Net Receipts" Position On Original Return Under Microsoft Decision
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| 08/22/2006 | Gross Receipts and Unitary Credit Issues Ripen After California Supreme Court Acts in Microsoft and General Motors
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| 07/14/2006 | State and Local Tax Insights -- Summer 2006
State and Local Tax Insights -- Summer 2006 |
| 07/13/2006 | Challenging Discriminatory Taxes: The Commerce Clause at a Crossroads?
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| 07/13/2006 | Settlements May Be Available in New Mexico and Oklahoma
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| 07/13/2006 | Lanco: It Isn’t Over Yet
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| 07/13/2006 | Colorado Court Side-Steps Commerce Clause
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| 03/24/2006 | LLCs Operating in California May Be Entitled to Tax Refunds
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| 03/06/2006 | New York State Administrative Law Judge Rejects Forced Combination and State's Attack on Taxpayer's Transfer Pricing
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| 03/06/2006 | Assessment Appeals Board Finds Cost Does Not Equal Value for the San Francisco Giants' Possessory Interest in SBC Park
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| 03/06/2006 | Failure By Tax Division to Follow Mailing Rules Proves Fatal to Collection of Tax
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| 03/06/2006 | State and Local Tax Insights -- Winter 2006
State and Local Tax Insights, Winter 2006 |
| 08/24/2005 | Morrison & Foerster Hits Three Home Runs!
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| 08/24/2005 | Remedies for Unapportioned Gross Receipts Taxes
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| 08/24/2005 | Hammers Disguised as Amnesties: States Take a Wrong Turn
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| 08/24/2005 | Ballard: The State Tax Implications Are Clear
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| 08/23/2005 | State and Local Taxes - Summer 2005
State and Local Tax Insights, Summer 2005 |
| 02/17/2005 | New York Adopts New Audit Policy On Employer Withholding For Nonresidents
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| 02/17/2005 | California's "Tax Amnesty": What Every California Taxpayer Should Know
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| 02/17/2005 | The Truck Stops Here: New Jersey Special Projects Investigators Stop Trucks on New Jersey Highways
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| 02/01/2005 | Surveying Constitutional Theories for Challenges to the Add Back Statutes
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| 12/10/2004 | California's New Mandatory Trustee Registration
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| 12/01/2004 | State and Local Taxes - Winter 2004
State and Local Taxes Insights, Winter 2004 |
| 10/01/2004 | California Tax Reform Should Include Ending Pay-to-Play
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| 10/01/2004 | In Lanco, New Jersey Tax Court Offers Thoughtful Response to Burning Question: Physical Presence Is Essential for Nexus
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| 10/01/2004 | FTB Issues Guidance on Implementing the New California Water's-edge Election Statute
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| 10/01/2004 | California Residency: Intent Not Enough to Change a Taxpayer's Residence
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| 10/01/2004 | Colorado Unitary Case: Victory for the Taxpayer
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| 09/01/2004 | State and Local Taxes -- Fall 2004
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| 04/27/2004 | Tower Records Consent Order Underscores Importance of Data Protection
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| 04/24/2004 | State and Local Taxes -- Spring 2004
State and Local Tax Insights, Spring 2004 |
| 04/23/2004 | California Tax Court: It's Time To End "Pay-to-Play" In California
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| 04/23/2004 | United States Supreme Court Seals Taxpayer Victory in Farmer Bros.
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| 04/23/2004 | New York City Tribunal Decision in Toys "R" Us-NYTEX Confirms Arm's Length Pricing As Key to Combination
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| 04/23/2004 | Maryland Tax Court Holds Lease Termination Payment Not Subject To Sales Tax
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| 04/23/2004 | Tax Court in Schwab Rules on Timing of Federal Deduction for California Franchise Tax
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| 03/30/2004 | An Overview of California's 2003 Tax Shelter and Abusive Tax Shelter Legislation
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| 09/02/2003 | New York Pass-Through Entities Must Now Pay New York Estimated Taxes on Behalf of Certain Nonresident Owners
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| 08/07/2003 | State and Local Taxes -- Summer 2003
State and Local Taxes Insights, Summer 2003 |
| 07/15/2003 | California Court of Appeal Affirms Taxpayer Victory in Farmer Brothers
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| 07/15/2003 | California and Kansas Legislatures Push the Limits of Quill
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| 07/15/2003 | Recent California FTB Administrative Developments
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| 07/15/2003 | California's Pending "Anti-Tax Shelter" Legislation Threatens to Add Substantial Hurdles and Penalties for Tax Planning
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| 07/15/2003 | W.R. Grace & Co. -- Conn. v. Comm'r Revenue
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| 04/30/2003 | State and Local Taxes -- Spring 2003
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| 04/29/2003 | Maples v. Kern County Assessment Appeals Board: Surprising Court of Appeal Decision Presents Opportunity for Significant California Property Tax Savings for Oil and Gas Industry
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| 04/29/2003 | Another California Local Tax Struck Down As Unconstitutional
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| 04/29/2003 | North Dakota Supreme Court Holds State Dividends Received Deduction Statute Unconstitutional
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| 04/29/2003 | Pennsylvania Court Rules that Fictitious Gain Realized from the Deemed Sale of Assets Is Nonbusiness Income
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| 01/28/2003 | California Tax Legislation: Significant Current Developments
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| 01/28/2003 | State and Local Taxes -- Winter 2003
State and Local Tax Insights, Winter 2003 |
| 01/27/2003 | Vindicated: The Vitality of Sherwin-Williams's Trademark Protection Companies Upheld
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| 01/27/2003 | Electricity is Not Tangible Personal Property for Sales Factor Purposes in California
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| 01/23/2003 | Kevin Assocs., LLC v. Crawford: Court of Appeal Rejects Attempt to Tax Delaware Holding Company
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| 07/20/2002 | S & L Tax Insights
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| 07/19/2002 | Farmer Bros. Litigation Will Affect Every Taxpayer with a Claim Involving California's Dividends Received Deduction
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| 07/19/2002 | Delaware Superior Court Holds That Geographic Allocation of Gain from Sale of Real Property Does Not Include Recaptured Depreciation
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| 07/19/2002 | Internet Retailers Under Fire: Borders Online Exemplifies The Predicament
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| 07/19/2002 | Appeal of Fremont General Corp. -- California State Board of Equalization Provides Guidance on the Appropriate Method for Allocating Interest Expense to Taxable and Nontaxable Income
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| 01/23/2002 | Ceridian and Expense Allocation
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| 01/23/2002 | New Mexico Appellate Court Rejects Quill "Physical Presence" Test
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| 01/23/2002 | California Tax Legislation: Current Developments
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| 01/23/2002 | Farmer Bros. Co. v. Franchise Tax Board
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| 09/15/2001 | New York State's Attempt to Force Combination with Trademark Protection Companies Fails
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| 09/15/2001 | Arizona Continues to Chart Novel Course in Defining Unitary Relationships
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| 09/15/2001 | The Demise of the FSC: State Tax Considerations
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| 09/15/2001 | Nonbusiness Income Treatment Successfully Defended Before The Appellate Court of Illinois
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| 09/01/2001 | California Franchise Tax Board Adopts Rules for Deducting Interest Expense After Hunt-Wesson
Reprinted from The SALTNET Journal |
| 09/01/2001 | California Court Recognizes "Reasonable Cause" for Late Payment Penalty
Reprinted from The SALTNET Journal |
| 09/01/2001 | New York Cannot Forcibly Combine Sherwin-Williams with its Trademark Protection Company Affiliates
Reprinted from The SALTNET Journal |
| 05/01/2001 | The New Economy Raises New Challenges and New Opportunities in the Sourcing of Income from Services
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| 05/01/2001 | Remedies for Unconstitutional Taxes Revisited
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| 05/01/2001 | Unconstitutional Taxation of Foreign Dividends Continues
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| 05/01/2001 | Hike on the High Road
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| 02/01/2001 | When Constitutional Law Clashes With Fairness and Good Policy: Remedies for Unconstitutional State Taxes
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| 02/01/2001 | Inconsistent E-Commerce Tax Policies Leave Taxpayers Struggling to Cope
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| 02/01/2001 | Important California Property Tax Developments in 2000
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| 02/01/2000 | State and Local Tax Insights -- Winter 2000
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| 02/01/1999 | State and Local Taxes - Winter 1999
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| 09/01/1998 | State and Local Taxes -- Autumn 1998
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| 03/01/1998 | State and Local Tax Insights
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| 12/01/1997 | S & L Tax Insights
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| 12/01/1997 | New York Tax Insights -- Winter 1998
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| 06/01/1997 | New York Tax Insights -- Summer 1997
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