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Tax Litigation State Taxes Tax Liability

Foster Garvey PC

Hobby Loss Rules Revisited

Foster Garvey PC on

With the Corporate Transparency Act hopefully in our rearview mirrors, I decided to take a brief break from my ongoing series on Subchapter S and report on a different topic. In the last few weeks, the Magistrate Division of...more

Williams Mullen

[Webinar] 2023 Fall Tax Forum - November 9th, 9:00 am - 10:00 am ET

Williams Mullen on

Join Williams Mullen for our Fall Tax Forum on Thursday, November 9, 2023. Our speaker, Kyle Wingfield, will provide an annual review of Virginia tax developments, including key court decisions, administrative rulings, and...more

BakerHostetler

[Podcast] Statues, Texas Apportionment (Sirius XM), and Maryland Digital Ad Tax Regs

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Matt Hunsaker breaks down the latest state tax news including a discussion of tax arguments in a controversial civil war era statue removal case, the Texas Supreme Court's decision to hear Sirius XM's apportionment case, and...more

BakerHostetler

[Podcast] A Step Backwards on Alternative Apportionment - Guest Mike Semes

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In this week's episode, Mike Semes joins Matt Hunsaker in the studio to discuss alternative apportionment and an unfortunate case coming out of Maryland....more

BakerHostetler

[Podcast] When State Tax Agencies Speak from Both Sides of the Mouth

BakerHostetler on

In Wisconsin Department of Revenue v. Deere & Company, the Department of Revenue tried to disallow a dividends received deduction for distributions from a Luxembourg entity despite published guidance conflicting with its...more

Foster Garvey PC

Online Travel Update: Accor and Marriott’s interest in short-term rental interest grows; new tax claims filed against OTAs in...

Foster Garvey PC on

This week’s Update features a heavy dose of short-term rentals as the long-awaited Airbnb IPO finally arrives and many hoteliers seek to capitalize on growing (COVID-induced) traveler demand in this segment. Enjoy....more

BakerHostetler

Tax & False Claims Acts - Will DC Authorize Bounty Hunters?

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A few states allow private parties (e.g., plaintiff lawyers) to bring tax suits under state False Claims Acts (qui tam actions) - often for a share of treble damages. The District of Columbia is looking to join the club...more

Burr & Forman

Is the South Carolina Department of Revenue’s Administrative Interpretation of Tax Laws Entitled to Deference by the Courts?

Burr & Forman on

In disputed tax cases in South Carolina, the South Carolina Department of Revenue (SCDOR, DOR, or Department) will often argue that our courts should defer to SCDOR’s own interpretation of the tax laws at issue in the case....more

Eversheds Sutherland (US) LLP

Videocast: SALT Scoreboard – 2019 year in review

The quarterly Eversheds Sutherland SALT Scoreboard tallies significant state and local tax litigation wins and losses. Twice each year, Eversheds Sutherland releases a videocast analyzing recent results. In this Bottom Line...more

Burr & Forman

South Carolina Department of Revenue Issues Draft Guidance Announcing New Procedures For Handling Disputed State Tax Matters

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The South Carolina Department of Revenue (SCDOR or DOR) recently issued a draft of long-awaiting guidance overhauling DOR’s administrative practices concerning disputed tax audits, refunds, license revocations, and other...more

McDermott Will & Schulte

[Event] Tax in the City® A Women's Roundtable - December 5th, Chicago, IL

McDermott Will & Schulte on

We invite you to join us for our annual “Year in Review” Tax in the City® Chicago. We will discuss current tax issues including: • Judicial deference and potential impact on TCJA audits • Taxation of the digitalized...more

McDermott Will & Emery

How Far Back Can a Back Tax Go? Petition for Certiorari in Hambleton Asks Supreme Court to Right Unjust Retroactivity

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Retroactivity is an endemic problem in the state tax world. In this year alone, we have seen retroactive repeal of the Multistate Tax Compact (MTC) in Michigan, as well as significant retroactivity issues in New York, New...more

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