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Pullman & Comley - For What It May Be Worth

Return to Sender: When Not Updating Your Address Becomes a Legal Headache

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In a recent case before the Appellate Court of Connecticut, Judge Jose A. Suarez penned an opinion holding that owners of income-producing real property bear the burden of updating municipalities of a change in their address,...more

Blank Rome LLP

Deference Denied to the South Carolina Department of Revenue

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The South Carolina Court of Appeals determined that Duke Energy Corporation (“Duke”) was entitled to claim nearly $25 million in investment tax credits on its 1996 to 2014 South Carolina income tax returns, as the investment...more

Blank Rome LLP

Gains on Sales of Franchises Held Nonbusiness Income in Arkansas

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Consistent with the decisions in several other states interpreting the Uniform Division of Income for Tax Purposes Act’s (“UDIPTA”) definition of nonbusiness income, an Arkansas Circuit Court concluded that gains from the...more

Farrell Fritz, P.C.

Real Property Taxation of Solar and Wind Energy Systems in New York State Update: Court Declares RPTL § 575-b Unconstitutional in...

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In a Decision and Order rendered March 4, 2025, Albany County Supreme Court struck down as unconstitutional Section 575-b of the Real Property Tax Law, in the matter of Airey, et al. v. State of New York, et al. (Index No....more

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