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California Business Tax May Provide High Court Nexus Test

(This article was originally published by Law360 on April 16, 2019.) In recent years, many have openly criticized California for its income tax litigating position involving out-of-state companies that hold passive, minority interests in pass-through entities doing business in California. The state argues these out-of-state companies are doing business in California…

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Commerce Clause Decisions Open Door for TCJA-Related Challenges

Three years ago, the U.S. Supreme Court invalidated a portion of Maryland’s personal income tax scheme on grounds that it violated the dormant commerce clause of the U.S. Constitution. In Comptroller of the Treasury of Maryland v Wynne, the Court held that Maryland’s credit mechanism for income taxes paid to…

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Revisiting California Tax Residency after the TCJA

(This article originally appeared in the Journal of Multistate Taxation and Incentives, Vol. 28, No. 9.) The question of whether or not an individual is a resident of a particular state has always been an important issue in the area of state personal income taxation. California, because of its top marginal…

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SeeSALT Digest – The Exhaustion Doctrine and De Novo Review

In SeeSALT Digest, members of our team examine important issues in play in the State and Local Tax arena. In “Ill-Fated Litigation: Exhausting Administrative Remedies and De Novo Review,” published in State Tax Notes, colleagues Carley Roberts and Jessica Allen take a look at two of the more dangerous pre-litigation…

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Life in the Fast Lane … New Rules of the Road for Internet Regulation: How Do Changes in Net Neutrality Impact Property Taxes?

On July 31, Breann Robowski presents “Life in the Fast Lane … New Rules of the Road for Internet Regulation: How Do Changes in Net Neutrality Impact Property Taxes?” during the Center for Management Development’s 48th Annual Taxation Conference Appraisal for Ad Valorem Taxation Conference 2018.