“There you go again!”: Kentucky’s new amnesty program *

USA - November 5 2012
Kentucky does not have a reputation as a taxpayer-friendly jurisdiction.

Co-authors: Kirsten Wolff, Thomas H. Steele.

Gillette wins Caifornia multistate compact case in Court of Appeal *

USA - July 25 2012
In 1966, the California Legislature adopted the Uniform Division of Income for Tax Purposes Act (“UDITPA”), a model law which had been promulgated in 1957 by the National Conference of Commissioners on Uniform State Law.

Co-authors: Eric J. Coffill, Thomas H. Steele, Jenny Choi.

No solicitation: sales tax nexus, the Amazon Law, and the perils of affiliate advertising *

USA - April 8 2011
"Are we now required to collect sales tax in New York on our Internet sales?"

Co-authors: Kirsten Wolff, Thomas H. Steele.

California Court of Appeal permits retroactive taxes to remedy unconstitutional discrimination; upholds post-amnesty penalty *

USA - July 28 2010
The California Court of Appeal, First Appellate District, recently issued an opinion against the taxpayer in River Garden Retirement Home v. Franchise Tax Board, 2010 Cal. App. LEXIS 1146 (2010).

Co-authors: Eric J. Coffill, Scott M. Reiber, Thomas H. Steele, Carley A. Roberts .