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Pullman & Comley - For What It May Be Worth

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

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

Akerman LLP - SALT Insights

What’s Next for the Evolution of Public Law 86-272?

For over 65 years, Public Law 86-272 has dictated a state’s ability to assert income tax on an out-of-state business. While the 1959 federal law predated the emergence of e-commerce and digital services and could not have...more

Blank Rome LLP

Deference Denied to the South Carolina Department of Revenue

Blank Rome LLP on

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

McDermott Will & Schulte

Kentucky Legislature Ends Judicial Deference To State Agencies

In a realignment of judicial review standards, the Kentucky General Assembly overrode Governor Andy Beshear’s (D-KY) veto of Senate Bill (SB) 84, effectively abolishing judicial deference to all agency interpretations of...more

McDermott Will & Schulte

Good News for SALT Taxpayers? Supreme Court Overturns Federal Agency Deference

On June 28, 2024, in Loper Bright Enterprises v. Secretary of Commerce, the Supreme Court of the United States ruled to overturn its four-decade-old decision in Chevron USA Inc. v. Natural Resources Defense Counsel. While the...more

Eversheds Sutherland (US) LLP

Return to sender – Chevron deference lives (for the moment)

On May 20, 2019, the US Supreme Court denied United Parcel Service Inc.’s (UPS) petition in a case which implicates the amount of deference that courts should provide to governmental agencies. Given the importance of...more

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