Section Newsletters

Articles on State and Local Tax

Illinois circuit court: complete liquidation proceeds are non-business income By Garland Allen, Louise Calvert, & Reena Khosla State and Local Taxation, June 2001 On January 24, 2001, reversing an administrative decision of the Illinois Department of Revenue ("IDOR"), the Circuit Court of Cook County held that gain recognized on a complete liquidation was non-business income, notwithstanding Illinois' adoption of the "functional test" of business income. Blessing/White, Inc., et al., No. 99 L 51087.
The Illinois training expense credit: what next? By Garland Allen & Kathryn Michaelis State and Local Taxation, June 2001 The Illinois training expense credit has been the subject of much controversy over the past five years. From 1995 through 2000, the Illinois Department of Revenue (the "Department") and taxpayers have disagreed on whether a 1995 regulation that expanded the scope of the credit was to be applied retroactively or prospectively.
A real property tax quandary: after the board of review what? Tax protest or PTAB? State and Local Taxation, June 2001 Assume you have sought a reduction in assessed value on your $400,000 Lake County bungalow.
Illinois Department of Revenue Practitioners’ questions and answers Chicago meeting—JRTC October 25, 2000 State and Local Taxation, May 2001 In order that the practitioners may better educate their clients in appropriate compliance, please identify:
Minutes of the State and Local Taxation Section Council State and Local Taxation, May 2001 After lunch, Chairman Stan Kaminski convened the meeting at 12:30 p.m.
From the editors State and Local Taxation, April 2001 The State and Local Taxation Section has developed a list of useful Web sites to assist you in your daily practice of state and local tax law.
It’s easy to use the ISBA State and Local Tax Web site, even for a dinosaur like me. A step-by-step guide on how to use our Web site. By Mary Ann Connelly State and Local Taxation, April 2001 The research skills I acquired in law school are considered prehistoric in comparison to today's instant information, via the internet.
Recent changes to the Indemnity Fund Act By Timothy E. Moran State and Local Taxation, April 2001 In 1969, the Illinois General Assembly passed the state's first Indemnity Fund Act in response to well-publicized instances of homeowners losing their property under circumstances found to be unconscionable.
Recent developments State and Local Taxation, April 2001 The following issues were raised on appeal: (1) whether the subject property qualified as an educational facility pursuant to the statute: (2) whether the DOR's denial and revocation of tax-exempt status violated the petitioner's due process rights: and (3) whether the DOR's procedure for reviewing exemption revocation complied with the Administrative Procedure Act.
Did you know? By Allen L. Landmeier State and Local Taxation, February 2001 There are more than 6835 units of local government in the state of Illinois. Pennsylvania, the second state in line, has approximately 5135.
Illinois State Bar Association State and Local Taxation Section Council minutes State and Local Taxation, February 2001 Chairman Stan Kaminski convened the meeting at 10:10 AM.
A review of the 20th annual conference of the National Conference of State Tax Judges By Alexander P. White State and Local Taxation, February 2001 The 20th Annual State and Local Taxation Conference of the National Conference of State Tax Judges (NCSTJ) convened on September 21, 2000 at the Charles Hotel in Cambridge, Massachusetts.
Size really does matter: a parody on the recent Illinois Supreme Court decisions on the Single Subject Rule By Iamin T. Roublenow State and Local Taxation, February 2001 After weeks of failing to make heads or tails out of the recent Illinois Supreme Court decisions on the Single Subject Rule, this author, in a rare moment of enlightenment, was finally able to reconcile these decisions by concluding that "size really does matter."
Don’t be used by the great unknown—use taxes By Julie-April Montgomery State and Local Taxation, January 2001 You've just received a notice from the Illinois Department of Revenue asking for use tax on the bedroom suite you received last year as the result of a catalog purchase from an East Coast company.
Illinois State Bar Association State and Local Taxation Section Council minutes State and Local Taxation, January 2001 Chairman Stan Kaminski convened the meeting at 9:40 AM.
ISBA State and Local Taxation Section Council minutes from meeting of May 19, 2000 State and Local Taxation, January 2001 1. Joanne Elliot, Stan Kaminski, Tim Moran, Bob Barr, Tom Battista, Jim Chipman, Mary Ann Connelley, Mark Davis, Jim Geraghty, Tom Jaconetty, John Locallo, Lisa Marino, Tom McNulty, April Montgomery, Mary Nicolau, John Norris, Bill Seitz, Iris Sholder, Rodney Slutzky, and Judge Alexander White.
Taxes affecting municipalities By Timothy P. Dwyer State and Local Taxation, January 2001 Earlier this year local government officials were busy sharpening their pencils in an effort to tweak every source of income to fund everyday costs.
ISBA State and Local Taxation Section Council Legislation Subcommittee phone conference of March 31, 2000 State and Local Taxation, July 2000 1. Participating were; Joanne Elliott, Tim Moran, James Chipman, Thomas Battista, Louise Calvert, Mary Ann Connelley, Mark Davis, Tom Jaconetty, John Norris, Bill Seitz, Iris Sholder,.
ISBA State and Local Taxation Section Council minutes from meeting of April 7, 2000 State and Local Taxation, July 2000 1. In attendance at the meeting in Springfield were: Joanne Elliot, Stan Kaminski, Tim Moran, Mark Davis, Jim Chipman, Mary Ann Connelley, Lisa Marino, Mary Nicolau, Dwight O'Keefe, John Norris, Bill Seitz, Iris Sholder, and Dwayne Staats. John Locallo was present via phone link.
What is fair market value? Some thoughts for the multi-state practitioner By Thomas A. Jaconetty State and Local Taxation, June 2000 Most real property tax assessment systems are based upon a consideration of "fair market value," "market value," "true value," "fair cash value" or some such similar concept.
The Illinois Supreme Court strikes blow against the single subject rule in tax cases By Stanley R. Kaminski State and Local Taxation, May 2000 In Arangold Corp. v. Zehnder, No. 95 L 50989 (4/9/98), the Illinois circuit court struck down Public Act 89-21 (containing the Illinois Tobacco Tax) finding that Public Act contained multiple discordant provisions in violation of the Illinois Constitution's "Single Subject Rule."
Thoughts on the MDP By John Locallo & Thomas M. Battista State and Local Taxation, May 2000 Multidisciplinary Practice ("MDP") is the most important issue affecting our profession. Indeed it may be the most significant issue facing the legal profession in decades.
The new Chicago system: Quick or slow, the results are usually the same at administrative hearing By Julie-April Montgomery State and Local Taxation, March 2000 You've just come back to your parked car to find a ticket for failure to display a Chicago vehicle sticker. Your choices--pay or protest.
1999 legislative synopsis By Timothy E. Moran & Stanley R. Kaminski State and Local Taxation, February 2000
Multidisciplinary practices—Just say no to “one-stop shopping” By John K. Norris State and Local Taxation, January 2000 Until recently at the American Bar Association annual meeting held in Atlanta in August 1999, the ABA gleefully bounded towards fostering Multidisciplinary Practices, or MDP's as they are commonly referred to in jargon.
A review of the 19th annual conference of the National Conference of State Tax Judges By Alexander P. White State and Local Taxation, January 2000 The 19th Annual State and Local Taxation Conference of the National Conference of State Tax Judges (NCSTJ) convened on September 23, 1999, at the Benson Hotel in Portland, Oregon.
Statistical proof partial use in a real estate tax exemption case By Alexander P. White State and Local Taxation, January 2000 On July 1, 1999, in the case of The Streeterville Corporation v. The Department of Revenue of The State of Illinois 1999 Ill.
Cook County Assessor’s Office assessment notice mailing dates State and Local Taxation, July 1999 The 1999 assessment notices for the first 16 townships will be mailed in accordance with the following schedule.
A review of the 18th Annual Conference of the National Conference of State Tax Judges By Alexander P. White State and Local Taxation, February 1999 The 18th Annual State and Local Taxation Conference of the National Conference of State Tax Judges (NCSTJ) convened on September 10, 1998, in Cambridge, Massachusetts.

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