SCOTUS
Taxpayers Can Strike First: Supreme Court Allows Pre-Enforcement Challenges to Certain IRS Regulatory Actions
Taxpayer Win on Retroactivity: An Important Step for New York Tax Law
Earlier this week, our State & Local Tax Team examined the New York Appellate Division’s rejection of the state’s attempt to retroactively unwind already-claimed taxed credits after a New York court invalidates the state’s retroactive application of tax legislation as violating the Due Process Clause.
Applying New York’s three-factor standard to determine whether a retroactive tax law is constitutional
Comparing a taxpayer-friendly outcome to a taxpayer defeat
It all comes down to how and why
Read the full advisory here. [...]Read more
Indian Tribe Taxes in the States
In response to a Supreme Court decision on state taxation of an Indian tribe, our Federal Tax Group parses the meaning of what is actually being taxed and the broader implications for taxpayers.
The Treaty of 1855
Two points of broader significance
Identifying the right arguments
Click here to read the full advisory. [...]Read more
U.S. Supreme Court Carves a Narrow Taxpayer Win on Due Process in Kaestner
One year after dropping the landmark Wayfair decision, our State & Local Tax Group examines why this year’s Supreme Court decision in North Carolina Department of Revenue v. Kimberley Rice Kaestner 1992 Family Trust won’t leave much of a mark.
Kaestner focuses narrowly on the trust at issue in the case
The Court goes out of its way to ensure that the decision does not affect precedent
The decision reaffirms the due-process test of Quill
Read the full advisory here. [...]Read more