Court of Appeals reverses appellate division, holds that EchoStar’s equipment purchases qualified as sales for resale *

USA - January 3 2013
The New York Court of Appeals, reversing the Third Department, unanimously ruled that a provider of satellite television services was not subject to sales…

Co-authors: Irwin M. Slomka.

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The due process clause as a bar to state tax nexus *

USA - November 5 2012
In May of this year, the Oklahoma and West Virginia Supreme Courts held that Due Process bars the imposition of a state tax on a company.

Co-authors: Richard C. Call, Craig B. Fields.

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The unitary business principle applies to more than corporate net income taxes: Reynolds Metals Company v. Department of Treasury *

USA - July 16 2012
Recently, in Reynolds Metals Company v. Department of Treasury, the Michigan Court of Appeals held that the unitary business principle applies to Michigan’s Single Business Tax (the “SBT”).

Co-authors: Richard C. Call, Michael A. Pearl, Craig B. Fields.

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Managing withholding for a mobile workforce: special treatment of deferred compensation and stock options *

USA - January 17 2012
Tax managers and payroll administrators in companies with employees traveling to many states on business face a formidable burden in learning and complying with difficult withholding requirements in various states.

Co-authors: Debra S. Herman.

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Court of Appeals to hear taxpayer appeal of state's denial of purchase for resale exclusion *

USA - July 1 2011
On June 7, 2011, the New York Court of Appeals granted the taxpayer’s motion seeking permission for leave to appeal in Matter of Echostar Satellite Corp. v. Tax Appeals Tribunal, (Motion No. 2011-420) (N.Y. June 7, 2001).

Co-authors: Irwin M. Slomka, Kara M. Kraman.

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