News & Analysis as of

State and Local Government Taxation Appeals

Rivkin Radler LLP

New York Sales Tax: When a Responsible Person Acts Irresponsibly

Rivkin Radler LLP on

Late last year, the Office of the State Comptroller (the “OSC”) estimated that sales and use tax receipts would increase by 2.3% in the SFY 2024-2025. The OSC also projected that collections from sales and use taxes would...more

Sullivan & Worcester

LePage v. Mobile Infirmary Association: Alabama Wrongful Death of a Minor Statute Applies to Cryogenically Preserved Embryos

Sullivan & Worcester on

Carole M. Bass and Cara Koss co-authored this article. The authors have long raised as an issue the impact personhood legislation could have on assisted reproduction and, by extension, on estate and trust administration...more

McDermott Will & Schulte

New York Budget Legislation Contains Significant Tax Provisions

New York Governor Kathy Hochul and the New York State Legislature have reached an agreement on the state’s fiscal year 2024 budget legislation. Most surprisingly, the legislation grants the New York State Department of...more

Franczek P.C.

Records Containing Only Facts Are Not Subject to Section 7(1)(f) Predecisional Exemption

Franczek P.C. on

Recently, an Illinois Court of Appeals issued a decision mandating disclosure of assessment records from the Cook County Assessor’s Office to the Chicago Tribune under the Illinois Freedom of Information Act (“FOIA”)....more

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