Vol. 65, No. 4 - Summer 2012

Taxation

Federal Courts and State Taxes: Some Jurisdictional Issues, with Special Attention to the Tax Injunction Act

Peter D. Enrich

Typically, controversies concerning state and local taxes are litigated in the state courts. But for a variety of reasons, one of the parties to such a controversy may prefer to litigate in the federal courts. ...

Taxation

Federal Courts and State Taxes: Select Jurisdictional Issues: Standing and Comity

Philip M. Tatarowicz & William G. Nolan

State and local tax controversies are typically litigated in state courts. For various reasons, a party may prefer to pursue its state tax controversy in a federal forum. ...

Taxation

Is Home Really Where the Heart Is?: State Taxation of Domiciliaries, Statutory Residents, and Nonresidents in the District of Columbia

Aaishah Hashmi

According to constitutional jurisprudence, a state’s power to tax the entire income of its residents wherever that income is derived, including income earned outside of the state, is “universally recognized.” ...

Taxation

Invalid Excise: Washington’s Real Estate Excise Tax Applied to a Change in Control

Richard M. Weber, Jr.

Since the early 1930s, Washington state courts have considered challenges to the validity of certain fees or excise taxes. Typically the issue was whether a tax or fee was an excise tax that was invalid as applied to a property tax. ...

Taxation

Sales Taxes and the Shadow of Cloud Computing: Searching the Horizon for a Workable, National Solution

Raffi Melanson

Cloud computing presents the next battle for tax policy makers in their continuing struggle to tax new Internet-based technologies. At its foundation, the cloud promises business and consumers...

Taxation

Whirlpool Properties, Inc. v. Director, Division of Taxation: The Throwout Rule Should Be Thrown Out

Bernadette DiPrisco

Over the past century, as businesses have evolved from serving the communities in which they were physically located to becoming national corporations, states have struggled to claim their fair share of the proceeds through corporate taxation. ...

Index to Volume 65

ABA Section of Taxation

This index includes articles, committee reports, student notes, and miscellaneous items that appear in volume 65 of The Tax Lawyer.