2008 Articles

Appellate court rules on utility corridors and burdens of proof, persuasion and production in PTAB appeals By Scott E. Longstreet April 2008 The Second District Appellate Court recently issued an opinion regarding the assessment of high-voltage transmission corridor parcels owned by Commonwealth Edison Company (“ComEd”).

Case summary By Stanley R. Kaminski February 2008 Pooh-Bah Enterprises, Inc. v. Cook County, City of Chicago, et al, Ill. App. Court. (1st Dist. 12\21\2007)

Chair’s column By Thomas M. Battista June 2008 A message from Section Chair Thomas Battista.

Chicago adds new taxes for 2008 By Stanley R. Kaminski January 2008 The City of Chicago has increased a number of its taxes, effective January 1, 2008.

Court strips Chicago of its exotic dancing tax as violating the First Amendment By Stanley R. Kaminski March 2008 A summary of Pooh-Bah Enterprises, Inc. v. County of Cook, et al.

Editor’s note By Mary Ann Connelly December 2008 Happy Holidays!

Editor’s note By Stanley R. Kaminski November 2008 This issue of Tax Trends contains two quite different articles on state taxes.

‘Equitable redemption’ from tax sale affirmed where no tax deed had yet issued By Timothy E. Moran February 2008 In re Application of County Treasurer (Hawkeye Investments), docket no. 1-06-3387, Illinois Appellate Court, First District, December 28, 2007, a tax purchaser appealed from the trial court’s extension of the period of time for redeeming the taxes on a residential property.

Illinois Appellate Court affirms Department of Revenue’s treatment of electricity for Investment Tax Credit purposes and limits Uniformity Clause application for credits By David J. Kupiec & Natalie M. Martin February 2008 In Exelon Corporation v. Illinois Department of Revenue and Brian A. Hamer, No. 1-06-3388 (Ill. App.Ct., 1st Jud. Dist) (September 24, 2007), the Illinois Appellate Court affirmed the Circuit Court’s Summary Judgment Order, which affirmed the Illinois Department of Revenue’s (Department’s) Decision denying an electric utility company a Personal Property Tax Replacement Income Tax Investment Credit and denying that the Uniformity Clause of the Illinois Constitution was violated by the Department’s granting of such credit to gas companies and a combined gas and electric utility company.

Illinois Department of Revenue 2008 Practitioners Meeting December 2008 The Illinois Department of Revenue has scheduled its annual Tax Practitioners’ Meetings.

Illinois Department of Revenue proposing numerous new and revised Illinois income tax regulations By David J. Kupiec & Natalie M. Martin September 2008 The Illinois Department of Revenue is in the process of updating existing and drafting new income tax regulations primarily to address recently enacted income tax legislation, Public Acts 95-0233 (SB 1544) and 95-0707 (SB783).

January 2008 IDOR Practitioners Meetings By Stanley R. Kaminski April 2008 Questions and answers from the January, 2008 Illinois Department of Revenue Practitioners Meeting.

Jurisdictional competition between states and off-shore tax havens for corporate charters By Andrew J. Tessman November 2008 This article attempts to explain jurisdiction competition between states and answer whether the presence of off-shore jurisdictions with highly favorable tax law affects the jurisdictional competition dynamic among the states for corporate charters.

Let’s review the basics of local taxation By Julie-April Montgomery May 2008 As a practitioner, are you aware of the vast number and variety of local taxes for which a client can be held accountable, or even what constitutes a local taxing authority in Illinois?

A note from the co-editor By Mary Ann Connelly October 2008 An introduction to the issue from Editor Mary Ann Connelly.

A note from the co-editor By Mary Ann Connelly September 2008 David J. Kupiec and Natalie Martin highlight the Illinois Department of Revenue proposed new and revised Illinois income tax regulations.

A note from the co-editor By Mary Ann Connelly August 2008 This edition of Tax Trends features a summary of the Illinois Department of Revenue proposed amendments to its existing (1) dealer incentive/rebate rules, (2) drive away vehicle rules and (3) Interim Use Rules by Stanley R. Kaminski.

A note from the co-editor By Mary Ann Connelly July 2008 This edition of Tax Trends features three case synopses by Timothy E. Moran, Section Council Member of State and Local Taxation.

A note from the Co-Editor By Mary Ann Connelly May 2008 This month’s Tax Trends features an recent United State Supreme Court Decision involving the issue of whether the “State of Illinois constitutionally taxed a share of capital gain realized by an out-of-state corporation on the sale of one of its business divisions.”

A note from the Co-Editor By Mary Ann Connelly April 2008 This edition of Tax Trends features the 2008 Illinois Department of Revenue Practitioners’ Meeting.

A note from the Co-Editor By Mary Ann Connelly March 2008 This edition of Tax Trends features an article by Stanley R. Kaminski, Co-Editor.

A note from the Co-Editor By Mary Ann Connelly February 2008 This edition of Tax Trends features three case summaries of recent Illinois Appellate decisions.

A note from the Co-Editors By Mary Ann Connelly January 2008 Happy New Year! This year should be an exciting year for the State and Local Taxation Section Council. In our May 2007 issue of Tax Trends, Judge Alexander White authored an article entitled “The Saga of Lexis-Nexus.”

Recent decisions in real estate tax cases By Timothy E. Moran October 2008 Two recent cases of interest to practitioners.

Recent decisions in real estate tax cases By Timothy E. Moran July 2008 Plaintiff brought action to quiet title in a case where it had redeemed taxes and acquired title to the property from the former owner.

Recent procedural developments in real property taxation By Jacqueline Gianneschi June 2008 Recent cases of interest to real estate tax practitioners.

State tax legislation passed by the 95th General Assembly By William Seitz October 2008 Recent legislation of interest to state and local tax practitioners.

Summary of the new proposed ROT (and use tax) regulations as they relate to vehicles—Effective July 1, 2008 August 2008 Recently, the Illinois Department of Revenue has proposed amendments to its existing (1) dealer incentive/rebate rules, (2) drive away vehicle rules and (3) Interim Use Rules. Such rules significantly change how the Illinois Retailers Occupation Tax and Use Tax apply in these areas.

Survey July 2008 Fill out this survey to help us identify how we can serve you better.

Tax trends By David Eldridge December 2008 A compilation of information about certain major bills and other matters considered during 2008 through Veto Session that may be of interest to ISBA State and Local Tax Section members.