Vol. 66, No. 4 - Summer 2013

Taxation

Drive Your Own PILOT: Federal and State Constitutional Challenges to the Imposition of Payments in Lieu of Taxes on Tax-Exempt Entities

Maria Di Miceli

With the recession raging on, state and local governments continue to look for innovative ways to save money and slash state and local government programs. ...

Taxation

Why the Recent “Boeing Case” Will Not Ultimately Limit a State’s Ability to Provide Incentives to Attract Business

Michelle DiPuma

As the two major competitors in the large civil aircraft manufacturing industry, Boeing and Airbus are constantly looking to gain a competitive edge over each other by selling their respective planes...

Taxation

Corporate Taxpayers’ Sore Arm: Throw-Out Rule Litigation in State and Local Taxation

Ilya A. Lipin

Many states use a formula consisting of the relative in-state sales, payroll, and property to apportion income of a multistate taxpayer. States can change the apportionment formula by modifying the weight assigned to these factors. ...

Taxation

Adapting to the Internet: Why Legislation Is Needed to Address the Preference for Online Sales That Deprives States of Tax Revenue

Scott T. Allen

In 1995, Amazon founder and CEO Jeff Bezos started his Internet retail company in the state of Washington instead of a more populous state, like New York or California, in part because operating in a small state...

Taxation

Armour v. City of Indianapolis: Getting a Raw (Sewage) Deal

Kate Fletcher

As Judge Rolfe famously observed in Winterbottom v. Wright: “This is one of those unfortunate cases in which . . . it is, no doubt, a hardship upon the plaintiff to be without a remedy, but by that consideration we ought not to be influenced. ...

Index to Volume 66

ABA Section of Taxation

This index includes articles, committee reports, student notes, and miscellaneous items that appear in volume 66 of The Tax Lawyer.