Vol. 62, No. 4 - Summer 2009

Report of the Task Force on Business Activity Taxes and Nexus

ABA Section of Taxation, State and Local Taxes Committee

The Report attempts to educate readers on business activity taxes and the current business activity tax nexus debate, by objectively presenting the issues and positions of various constituencies affected by the debate. ...

MeadWestvaco Corp. v. Illinois Department of Revenue: A States-Based Approach to Establishing Consistency in the Apportionment of Liquidation Income

Colin Douglas Campbell, Jr.

In forging our republic from a loose confederation of individual sovereign states, the Founding Fathers sought to lay the foundation for a unified national economy to harness the vast and diverse holdings of the United States...

Taxation

A Normative Evaluation of Consumption Tax Design: The Treatment of the Sales of Goods Under VAT in the European Union and Sales Tax in the United States

Dr. Robert F. van Brederode

There exists by necessity a correlation between law and morality. Laws to a great extent are the reflection of the moral standards of society. This is particularly evident in criminal law and family law. ...

State Film Tax Incentives and the Related Potpourri of Federal Income Tax and Tax Accounting Considerations

Michael H. Salama

Virtually every state in the United States offers some type of state tax credit, rebate, exclusion, or other form of tax incentive to attract, retain, or increase the business activity within the state in the view of creating jobs...

Taxation

Close but No Cigar: Is a Use Tax Valid in a Gross Receipts Tax State Under the Supreme Court’s Compensating Tax Doctrine?

Reid S. Okimoto

Evaluation of a discriminatory state tax under the Commerce Clause is a unique inquiry. Unlike determining constitutional validity under the Equal Protection or Due Process Clauses, the Commerce Clause requires...

Building a House in the Sand: The Intersection of Good Law and Bad Policy in First American Title Insurance Co. v. Combs

Donald Roth

Since the passage of the McCarran-Ferguson Act in 1945, insurance has been subject to very little Congressional oversight and no restriction by the Commerce Clause of the U.S. Constitution. ...

Property Tax Exemptions for Nonprofit Hospitals: The Implications of Provena Covenant Medical Center v. Department of Revenue

Katie Stewart

In Provena Covenant Medical Center v. Department of Revenue, the Illinois Appellate Court for the Fourth District held that the decision by the Director of the Department of Revenue to deny Provena Covenant Medical Center...

Index to Volume 62

ABA Section of Taxation

This index includes articles, committee reports, student notes, and miscellaneous items that appear in volume 62 of The Tax Lawyer.