Alan Lindquist
Winston & Strawn LLP
Articles
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…
Expansion of Illinois sales tax to services—maybe . . . maybe not?
USA - June 5 2015 Illinois continues to generally limit its sales tax to transfers of tangible personal property. This limitation has created a disconnect between…
Charles J. Moll, Robert F. Denvir, Troy M. Van Dongen, Amanda L. Groves, Marcy Jo Mandel
Maryland’s personal income tax scheme held inherently discriminatory
USA - June 5 2015 On May 18, 2015, the United States Supreme Court issued its long-awaited decision inComptroller of Treasury of Maryland v. Wynne, No. 13-485 (U.S…
Charles J. Moll, Robert F. Denvir, Troy M. Van Dongen, Amanda L. Groves, Bradley S. Mandel
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…
Charles J. Moll, Robert F. Denvir, Troy M. Van Dongen, Amanda L. Groves, Marcy Jo Mandel
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…
Charles J. Moll, Robert F. Denvir, Troy M. Van Dongen, Amanda L. Groves, Marcy Jo Mandel, Julie Milligan, Charles E. Olson
