Must a state tax and a local tax be considered together when determining whether either of them pass constitutional muster? In a recent decision, the Pennsylvania Supreme Court said “no” and determined that the City of...more
On July 21, 2023, New Jersey Governor Phil Murphy signed into law retaliatory tax legislation aimed directly at its neighbor, New York. Assembly Bill No. 4694. The rule in the majority of states, including the rule in New...more
In the wake of the taxpayer win at the Supreme Judicial Court of Massachusetts in VAS Holdings & Investments LLC v. Commissioner of Revenue, 489 Mass. 669 (2022) (“VAS”), the Commissioner of Revenue has issued guidance in the...more
The Supreme Court of Ohio upheld the City of Cleveland’s taxation of a nonresident’s income from stock options even though the income was recognized by the nonresident seven years after the nonresident had ceased working or...more