State & Local
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July 17, 2024
Mo. Tax Commission Affirms Hotels' Combined $37.6M Value
A Missouri county correctly valued three hotels at a combined $37.6 million, the state tax commission said, affirming a hearing officer's finding that an appraiser for the hotels included pandemic-related deductions that undermined the credibility of the appraisals.
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July 17, 2024
Minn. Court Says VFW Property Subject To Lower Tax Rate
A group of properties used as a Veterans of Foreign Wars post in Minnesota should be subject to a lower property tax classification because they weren't used for revenue-making purposes, the state's tax court ruled.
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July 17, 2024
Mo. Property Owners' Tax Challenge Time-Barred, Court Says
A group of Missouri property owners can't proceed with their appeal of assessments they claimed were unconstitutional taxes, a state appeals court ruled, finding the challenge was time-barred as an appeal of a special assessment.
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July 17, 2024
Ore. Fishing Biz Income Cut, Tax Deductions Raised By Court
Owners of a commercial fishing and boat fabrication business in Oregon are permitted adjustments to their 2018 income and expense deductions, the state tax court said, allowing a deduction for boat depreciation and some per diem expenses.
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July 17, 2024
Dividends Wrongly Included, Water Utility Tells NJ Tax Court
A water services company operating in New Jersey told the state's tax court that the Division of Taxation erred in denying its attempt to exclude $25 million in intercompany dividends for tax years 2017 and 2018, because the amounts were wrongly included in its federal returns.
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July 17, 2024
Disney To Join IBM's Bid To Bring NY Tax Fight To Justices
The Walt Disney Co. joined IBM in asking the U.S. Supreme Court for more time to file a petition for review of a New York high court decision that upheld tax on royalties received from foreign affiliates.
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July 17, 2024
SC Golf Club Dues Are Tax Exempt, Dept. Clarifies
South Carolina's 5% amusement tax doesn't apply to monthly and annual membership dues paid to golf clubs, the state's Department of Revenue clarified in an opinion.
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July 17, 2024
Connell Foley Adds Wilson Elser Tax Pro In Group Upgrade
Connell Foley LLP strengthened its tax and estate team this week with the promotion of several attorneys up to partner and the addition of a mergers and acquisitions and corporate restructuring tax expert previously of counsel at Wilson Elser Moskowitz Edelman & Dicker LLP.
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July 17, 2024
Ohio Board Lowers Value Of Kohl's Property By $800K
The Ohio Board of Tax Appeals lowered the appraised value of a Kohl's property Wednesday by roughly $822,000, saying a county appraiser wrongly concluded that the property's highest and best use would be for use by a national company.
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July 17, 2024
Miss. Revenue Up $56M From Last Fiscal Year
Mississippi revenue collection in the 2024 fiscal year was up $56 million from the previous fiscal year, according to the state Department of Revenue.
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July 17, 2024
Ark. Extends Some Tax Deadlines Following Severe Storms
Arkansas will extend some tax filing and payment deadlines for those affected by severe storms, Gov. Sarah Huckabee Sanders said.
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July 17, 2024
The Tax Angle: Child Care, Medical Debt, Small Biz Relief
As talks take place on Capitol Hill over the impact the expiration of the Tax Cuts and Jobs Act will have on small businesses and child care, here's a peek into a reporter's notebook on a few developing tax stories.
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July 17, 2024
Wayfair, Colo. City Agree To Dismiss Sales Tax Suit
Wayfair and a Colorado city have agreed to end a suit by the home furnishings retailer over past sales taxes, stipulating a dismissal of all claims between the parties in state district court.
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July 17, 2024
Rising Star: Cravath's Kiran Sheffrin
Kiran Sheffrin of Cravath Swaine & Moore LLP has advised companies from Anheuser-Busch InBev to Valvoline on multibillion-dollar deals, including a $50 billion combination resulting in the formation of pharmaceutical giant Viatris, earning her a spot among the tax law practitioners under age 40 honored by Law360 as Rising Stars.
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July 17, 2024
DC Mayor Allows Council's Tax Plan To Go To Congress
Washington, D.C., Mayor Muriel Bowser returned — without her signature — a plan approved unanimously by the district council to raise taxes on high-end property sales and make other tax and policy changes, sending the matter to Congress for final approval.
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July 16, 2024
NC Panel Affirms Property Tax Valuation For Ashley Furniture
About 300 acres of property belonging to Ashley Furniture in North Carolina were properly valued at about $60 million for tax years 2018 and 2019, a state appeals court panel ruled Tuesday in favor of the state property tax commission.
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July 16, 2024
Va. Tax Head Nixes Assessment On Man For Work In India
A Virginia man was wrongly assessed income tax for services he conducted while living in India, the state's tax commissioner said in a letter ruling published Tuesday.
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July 16, 2024
Capital One Says Lack Of Fla. Ties Warrants Tax Refund
The Florida Department of Revenue should issue Capital One Bank a refund of bank franchise tax because the company did not have a sufficient connection to the state to be assessed the tax, the bank told a state court.
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July 16, 2024
Pa. Court Upholds $23M Value Of Vacant Hospital's Parking
A vacant hospital's parking area in Pennsylvania was properly valued at $23.2 million, the state Commonwealth Court ruled, finding that a trial court had the discretion to apply the sales comparison approach to the valuation.
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July 16, 2024
County Says Pittsburgh Schools Can't Force Reassessment
As one taxing body out of many in Allegheny County, Pennsylvania, the School District of Pittsburgh lacks standing in its lawsuit seeking to force a countywide reassessment of property values, the county said in its preliminary objections to the suit.
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July 16, 2024
Calif. Extends Tax Board's Power To Send Electronic Notices
The California Franchise Tax Board will continue to be allowed to notify taxpayers electronically when statements, bills and other communications are available for online viewing under a bill signed by Gov. Gavin Newsom.
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July 16, 2024
RI Man Must Amend State Tax Return After EITC Rejected
A Rhode Island man was required to file an amended state income tax return after the Internal Revenue Service disallowed his federal earned income tax credit, the state Division of Taxation ruled.
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July 16, 2024
Energy Co. Fights Partnership Losses Denial In NJ Tax Court
An energy company told the New Jersey Tax Court that the state's denial of partnership losses stemming from its interest in a solar energy business was unconstitutional based on precedent outlining the apportionment rules for operational losses between nonunitary entities.
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July 16, 2024
SD General Fund Receipts In 2024 Up $24M From Estimates
South Dakota's general fund receipts in the 2024 fiscal year were roughly $24 million higher than budget estimates, according to the state Bureau of Finance and Management.
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July 16, 2024
Ill. Revenue Surpasses Budget Estimate By $124M
Illinois' total general fund revenue in the 2024 fiscal year outperformed a forecast by $124 million, the state Office of Management and Budget reported.
Expert Analysis
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Kentucky Tax Talk: Clash Over Industrial Supplies Exemption
Recent legislative testimony in Kentucky may cause another battle over the state's sales tax exemptions for industrial supplies, even though the testimony appears to mischaracterize the impact of a major state court ruling that upheld the exemptions, say attorneys at Frost Brown.
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Navigating Discovery Of Generative AI Information
As generative artificial intelligence tools become increasingly ubiquitous, companies must make sure to preserve generative AI data when there is reasonable expectation of litigation, and to include transcripts in litigation hold notices, as they may be relevant to discovery requests, say Nick Peterson and Corey Hauser at Wiley.
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Finding Focus: Strategies For Attorneys With ADHD
Given the prevalence of ADHD among attorneys, it is imperative that the legal community gain a better understanding of how ADHD affects well-being, and that resources and strategies exist for attorneys with this disability to manage their symptoms and achieve success, say Casey Dixon at Dixon Life Coaching and Krista Larson at Stinson.
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A Ministry Of Silly Ideas: SALT In Review
From proposals before a District of Columbia tax revision panel to the defeat of an income tax cut in North Dakota, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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What Ariz. Ruling Means For Taxation Of Digital Services
The Arizona Supreme Court recently declined to review ADP v. Arizona Department of Revenue, letting stand a state appeals court's ruling that software as a service is a taxable rental of tangible personal property, essentially granting the department of revenue power to tax all digital services, say Karen Lowell and Pat Derdenger at Lewis Roca.
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Attorneys, Law Schools Must Adapt To New Era Of Evidence
Technological advancements mean more direct evidence is being created than ever before, and attorneys as well as law schools must modify their methods to account for new challenges in how this evidence is collected and used to try cases, says Reuben Guttman at Guttman Buschner.
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Tips For Litigating Against Pro Se Parties In Complex Disputes
Litigating against self-represented parties in complex cases can pose unique challenges for attorneys, but for the most part, it requires the same skills that are useful in other cases — from documenting everything to understanding one’s ethical duties, says Bryan Ketroser at Alto Litigation.
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Pro Bono Work Is Powerful Self-Help For Attorneys
Oct. 22-28 is Pro Bono Week, serving as a useful reminder that offering free legal help to the public can help attorneys expand their legal toolbox, forge community relationships and create human connections, despite the challenges of this kind of work, says Orlando Lopez at Culhane Meadows.
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The Pop Culture Docket: Judge Espinosa On 'Lincoln Lawyer'
The murder trials in Netflix’s “The Lincoln Lawyer” illustrate the stark contrast between the ethical high ground that fosters and maintains the criminal justice system's integrity, and the ethical abyss that can undermine it, with an important reminder for all legal practitioners, say Judge Adam Espinosa and Andrew Howard at the Colorado 2nd Judicial District Court.
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Permanence And Other Elusive Notions: SALT In Review
From a Michigan income tax that may or may not be permanent to a victory in court for online travel companies, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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Newman Suspension Shows Need For Judicial Reform
The recent suspension of U.S. Circuit Judge Pauline Newman following her alleged refusal to participate in a disability inquiry reveals the need for judicial misconduct reforms to ensure that judges step down when they can no longer serve effectively, says Aliza Shatzman at The Legal Accountability Project.
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How And Why Your Firm Should Implement Fixed-Fee Billing
Amid rising burnout in the legal industry and client efforts to curtail spending, pivoting to a fixed-fee billing model may improve client-attorney relationships and offer lawyers financial, logistical and stress relief — while still maintaining profit margins, say Kevin Henderson and Eric Pacifici at SMB Law Group.
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How Law Firms Can Use Account-Based Marketing Strategies
Amid several evolving legal industry trends, account-based marketing can help law firms uncover additional revenue-generating opportunities with existing clients, with key considerations ranging from data analytics to relationship building, say Jennifer Ramsey at stage LLC and consultant Gina Sponzilli.