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, Charles J. Moll, Alan Lindquist, Marcy Jo Mandel, 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, Charles J. Moll, Alan Lindquist, Marcy Jo Mandel, 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, Charles J. Moll, Alan Lindquist, Bradley S. Mandel, 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, Charles J. Moll, Alan Lindquist, Marcy Jo Mandel, 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, Alan Lindquist, Marcy Jo Mandel, Amanda L. Groves.
