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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…

Charles J. Moll, 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…

Charles J. Moll, 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…

Charles J. Moll, Troy M. Van Dongen, Alan Lindquist, Jocelyn M. Wang

Cook County Circuit Court rules against online travel companies

USA - September 10 2013 In a suit brought by the City of Chicago, a Cook County Circuit Court recently ruled that online travel companies, such as Hotels.com, Orbitz.com…

Charles J. Moll, Troy M. Van Dongen, Alan Lindquist, Jocelyn M. Wang

Annual county assessment appeal filing deadlines

USA - September 10 2013 In California, there are two different filing deadlines for challenging annual local property tax assessments. Depending on where the property is…

Charles J. Moll, Troy M. Van Dongen, Alan Lindquist, Jocelyn M. Wang