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Economic Nexus as a State Income Tax Planning Opportunity

USA - March 29 2017 The taxpayer, Elan Pharmaceuticals, was headquartered in California and filed corporate income tax returns in New Jersey, Tennessee, and a handful of...

Charles J. Moll, Lawrence M. Hill.


California’s combined reporting requirement found to be facially discriminatory

USA - June 5 2015 Like a new motorcycle with an oil leak, the recent Harley-Davidson decision has a certain aesthetic appeal, but it gets messy when you examine it...

Robert F. Denvir, Charles J. Moll, Marcy Jo Mandel, Troy M. Van Dongen, Amanda L. Groves.


Ohio Supreme Court rules Cleveland’s tax on nonresident football players violates constitutional due process

USA - June 5 2015 On April 30, 2015, the Ohio Supreme Court issued important decisions in favor of two professional football players, finding that the games-played...

Robert F. Denvir, Charles J. Moll, Marcy Jo Mandel, Troy M. Van Dongen, Amanda L. Groves.


The perils and pitfalls of Form BOE-100-B for estate planners

USA - June 5 2015 It is widely understood by estate planners and taxpayers that under California's property tax regime, a transfer of ownership of real property...

Robert F. Denvir, Charles J. Moll, Julie Milligan, Marcy Jo Mandel, Troy M. Van Dongen, Amanda L. Groves, Charles E. Olson.


Illinois sales tax class action litigation update

USA - June 5 2015 For those following the ongoing saga of retailers being sued by consumers for failing to withhold the correct amount of sales tax, below is an update...

Robert F. Denvir, Charles J. Moll, Marcy Jo Mandel, Troy M. Van Dongen, Amanda L. Groves.