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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, Troy M. Van Dongen, Amanda L. Groves, Alan Lindquist, Marcy Jo Mandel, Julie Milligan, Charles E. Olson

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

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

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

Circuit Court puts the brakes on Cook County’s attempt to tax personal property

USA - September 10 2013 On July 24, 2013, the Cook County Circuit Court issued a preliminary injunction enjoining Cook County from enforcing its controversial Non-Titled…

Robert F. Denvir, Troy M. Van Dongen, Alan Lindquist, Jocelyn M. Wang