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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...

Alan Lindquist, Lawrence M. Hill.


Expansion of Illinois sales tax to servicesmaybe . . . 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...

Robert F. Denvir, Alan Lindquist, Marcy Jo Mandel, Troy M. Van Dongen, Amanda L. Groves.


Instant unity: state income tax treatment of merged businesses

USA - June 5 2015 The concept of "instant unity" is a matter of timing: After a merger or acquisition, when do the combining businesses shed their separate identities...

Robert F. Denvir, Alan Lindquist, Marcy Jo Mandel, Troy M. Van Dongen, Amanda L. Groves.


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...

Robert F. Denvir, Alan Lindquist, Bradley S. Mandel, Troy M. Van Dongen, Amanda L. Groves.


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, Alan Lindquist, Marcy Jo Mandel, Troy M. Van Dongen, Amanda L. Groves.