Volume 60, No. 4 - Summer 2007

Articles

Federalism, The Commerce Clause, and Discriminatory State Tax Incentives: A Defense of Unconditional Business Tax Incentives Limited to In-State Activities of the Taxpayer

Philip M. Tatarowicz

When a state or local tax incentive rewards a multistate corporation’s in-state activities without similarly rewarding its out-of-state activities, it ties the taxpayer’s effective tax rate to the choice of whether or not to conduct an activity within the state. ...

The New Texas Margin Tax: More Than a Marginal Change to Texas Taxation

Cynthia M. Ohlenforst

The Texas franchise tax differs in multiple respects from other states’ franchise and income taxes, in part because of the bifurcated formula that has been in place for several years for calculating the amount due. ...

Options for Allocating Stock Option Income: New York’s New Allocation Rules and Their Effect on Taxpayers, Multistate Employers, and Other States

Debra Silverman Herman

Determining the allocation of income from stock options for nonresidents is inherently challenging, given the difficulty in determining when the income accrues relative to the period that the nonresident performed services in the state. ...

The Sometimes Dubious Efficacy of Michigan Department of Treasury “Rules,” “Revenue Administrative Bulletins,” “Letter Rulings,” “Questions and Answers,” and Other Publications

Samuel J. McKim, III

The area of state and local taxation has become increasingly complex. This is so not only because no two states levy precisely the same taxes, but also because even where the language of particular tax statutes are the same...

ANR Pipeline: Beware of the Relief Sought

John B. Burns

Recently, Louisiana’s courts were called upon to address the state’s disparate methods of assessing intrastate and interstate pipeline property for ad valorem tax purposes. On appeal, the state’s intermediate appellate court upheld...

Notes

Please Hang Up and Try Again: The Missouri Supreme Court Speed Dials Telephone Services into the Manufacturing Exemption Too Quickly in Southwestern Bell Telephone Co. v. Director of Revenue

Natanyah Ganz

In Southwestern Bell Telephone Co. v. Director of Revenue, the Supreme Court of Missouri applied the sales and use manufacturing exemption in section 144.030.2(4) and (5) of the Missouri Taxation and Revenue Statute...

Challenging State Investment Tax Credits After DaimlerChrysler Corp. v. Cuno

Christopher Klimmek

States use investment tax credits and a host of similar incentives to attract businesses in the hopes of stimulating economic growth and creating jobs. Although the economic evidence indicates that the effectiveness of these measures is doubtful...

Ignoring the Economic Reality of Lease Termination Fees in Favor of an Illogical, Plain Meaning Interpretation: Comptroller v. Citicorp International Communications, Inc.

Stephanie Lyerly

In Comptroller v. Citicorp International Communications, Inc., the Court of Appeals of Maryland held that a termination fee paid by a lessee to a lessor to terminate a computer equipment lease was not subject to sales tax. ...

Index

Index to Volume 60

ABA Section of Taxation

This index includes articles, committee reports, student notes, and miscellaneous items that appear in volume 60 of The Tax Lawyer.

The Tax Lawyer

The Tax Lawyer, the nation’s premier, peer-reviewed tax law journal, is published quarterly as a service to its members by the American Bar Association Section of Taxation. Abstracts can be viewed by anyone, but full text pdfs are accessible only to members of the Section. Section members may also view the Spring 2018 issue of The Tax Lawyer in its entirety.

Subscribing

If you are an ABA member, you can receive The Tax Lawyer when you join the Section of Taxation. Anyone can subscribe to The Tax Lawyer by contacting the ABA Service Center at [email protected].

Renew Your ABA Membership

Vol. 60, No. 4 - Summer 2007

The Tax Lawyer, Summer 2007, The State and Local Tax Edition

Articles

Federalism, The Commerce Clause, and Discriminatory State Tax Incentives: A Defense of Unconditional Business Tax Incentives Limited to In-State Activities of the Taxpayer

The New Texas Margin Tax: More Than a Marginal Change to Texas Taxation

Options for Allocating Stock Option Income: New York’s New Allocation Rules and Their Effect on Taxpayers, Multistate Employers, and Other States

The Sometimes Dubious Efficacy of Michigan Department of Treasury “Rules,” “Revenue Administrative Bulletins,” “Letter Rulings,” “Questions and Answers,” and Other Publications

ANR Pipeline: Beware of the Relief Sought

Notes

Please Hang Up and Try Again: The Missouri Supreme Court Speed Dials Telephone Services into the Manufacturing Exemption Too Quickly in Southwestern Bell Telephone Co. v. Director of Revenue

Challenging State Investment Tax Credits After DaimlerChrysler Corp. v. Cuno

Ignoring the Economic Reality of Lease Termination Fees in Favor of an Illogical, Plain Meaning Interpretation: Comptroller v. Citicorp International Communications, Inc.

Index

Index to Volume 60

The Tax Lawyer

Subscribing

ABA Resources

The ABA

Connect

Renew Your ABA Membership

American Bar Association TM American Bar Association

Vol. 60, No. 4 - Summer 2007

The Tax Lawyer, Summer 2007, The State and Local Tax Edition

Articles

Federalism, The Commerce Clause, and Discriminatory State Tax Incentives: A Defense of Unconditional Business Tax Incentives Limited to In-State Activities of the Taxpayer

The New Texas Margin Tax: More Than a Marginal Change to Texas Taxation

Options for Allocating Stock Option Income: New York’s New Allocation Rules and Their Effect on Taxpayers, Multistate Employers, and Other States

The Sometimes Dubious Efficacy of Michigan Department of Treasury “Rules,” “Revenue Administrative Bulletins,” “Letter Rulings,” “Questions and Answers,” and Other Publications

ANR Pipeline: Beware of the Relief Sought

Notes

Please Hang Up and Try Again: The Missouri Supreme Court Speed Dials Telephone Services into the Manufacturing Exemption Too Quickly in Southwestern Bell Telephone Co. v. Director of Revenue

Challenging State Investment Tax Credits After DaimlerChrysler Corp. v. Cuno

Ignoring the Economic Reality of Lease Termination Fees in Favor of an Illogical, Plain Meaning Interpretation: Comptroller v. Citicorp International Communications, Inc.

Index

Index to Volume 60

The Tax Lawyer

Subscribing

ABA Resources

The ABA

Connect